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GB Auto enrolment

Under the Pensions Act 2008, every employer in the UK must put their qualifying employees into a pension scheme and, where appropriate, pay contributions. This is called ‘auto enrolment’. If you employ at least one person you are an employer and you have certain legal duties. 

About the login date, the Pension Regulator sends notifications to the businesses and you can check it out on the link below:


To join the programme, the employees must comply with the criteria below

    • Their weekly income exceeds GBP 192 (or their monthly income exceeds GBP 833)
    • Older than 22
    • Do not exceed retirement age

The employee can decide that they don’t want a pension programme – called “opting out”. If they do decide to stay in the programme, they will have a personal pension income. The pension would still be theirs if they decided to leave their current workplace

If the employee’s weekly income exceeds GBP 113, then they must be automatically entered in the pension scheme.
If employee is not eligible for automatic enrolment, they can make a request in writing to be enrolled in the scheme.
They can apply via the internet by including the following statement:
„,I declare that I personally submit this statement with which I would like to join a pension programme.” 

What the employee and the employer pay:

2017/2018 tax year

  • Employer: 1%
  • Employee: 1%

These payments change all the time in the following ways:


  2018/2019 tax year From 2019
Employer 2% 3%
Employee 3% 5%


Exception are those businesses where the director is the employee only. In this case, they can decide whether they join the pension scheme.