Auto-Enrolment for Employers UK: Your Duties, Done Right
Quick answer
If you employ at least one person, you must automatically enrol every member of staff aged 22 to State Pension age who earns over GBP 10,000 a year into a workplace pension and pay into it. The minimum total contribution is 8% of qualifying earnings, of which you must pay at least 3%.
Auto-enrolment employer duties: the key facts (2026/27)
| Question | Answer |
|---|---|
| Who has duties | Every UK employer with at least one member of staff (Pensions Act 2008) |
| Who you must enrol | Staff aged 22 to State Pension age earning over GBP 10,000 a year who normally work in the UK |
| When duties start | Your duties start date is the day your first member of staff starts work; new employers have duties from day one |
| Minimum total contribution | 8% of qualifying earnings |
| Minimum employer share | At least 3% of qualifying earnings; the staff member makes up the rest (5%, including tax relief) |
| Qualifying earnings band | Earnings between GBP 6,240 and GBP 50,270 a year |
| Declaration of compliance | Tell The Pensions Regulator how you met your duties, within 5 months of your duties start date |
| Newly eligible staff | Enrol within 6 weeks of someone becoming eligible by age or pay, and tell them in writing |
| Re-enrolment | Every 3 years, put eligible staff who opted out back in and submit a re-declaration of compliance |
| Opting out | Staff can opt out, but you must not encourage, induce or pressure them to leave the scheme |
Step by step
- 1
Work out your duties start date
As a new employer, your duties begin the day your first member of staff starts work. There is no later staging date. The Pensions Regulator sends a letter code for your business, which you will need later for your declaration.
- 2
Assess every member of staff
Check each worker against the thresholds. Anyone aged 22 to State Pension age earning over GBP 10,000 a year who normally works in the UK must be enrolled. Younger, older or lower-paid staff can ask to join, and some are entitled to a contribution from you.
- 3
Choose a qualifying pension scheme
Set up a scheme that meets the auto-enrolment rules. Many small employers use a master trust such as Nest, which by law must accept any employer. Put it in place before your first staff member becomes eligible.
- 4
Enrol eligible staff and start contributions
Put eligible workers into the scheme, deduct their contributions through payroll, and pay at least the minimum 3% employer contribution on their qualifying earnings (GBP 6,240 to GBP 50,270 a year). The total going in must be at least 8%.
- 5
Write to your staff
Within 6 weeks of your duties start date, write to each member of staff explaining how auto-enrolment affects them and their right to opt in or opt out. You must not encourage, induce or pressure anyone to opt out.
- 6
Complete your declaration of compliance
Tell The Pensions Regulator how you have met your duties within 5 months of your duties start date. You need your letter code and PAYE reference. This step is a legal duty even if you had no one to enrol.
- 7
Keep records and re-enrol every 3 years
Keep records of who you enrolled, what you paid and any opt-outs. Every three years, on the anniversary of your duties start date, put eligible staff who left the scheme back in and submit a re-declaration of compliance.
Auto-enrolment is not optional and it is not just for big companies. Under the Pensions Act 2008, every UK employer with at least one member of staff has duties, and for new employers those duties start on day one. The steps above are the duty sequence in order; the table is the detail at a glance.
The spine of it is simple: assess your staff, enrol anyone aged 22 to State Pension age earning over GBP 10,000 a year, pay at least your 3% share of an 8% total on qualifying earnings (GBP 6,240 to GBP 50,270), write to everyone, and declare compliance within 5 months. Postponement exists to handle short-term or seasonal staff, not to dodge the duty, and the law specifically bans pressuring anyone to opt out. The straightforward principle: be the employer you would have wanted, and enrol people properly rather than looking for the gap.
New to having staff? Start with taking on your first employee, then set up the deductions in payroll for a small business. For the saver's side of the same scheme, see how workplace pension auto-enrolment works.
Figures are for the 2026/27 tax year and are taken from gov.uk and The Pensions Regulator; thresholds and contribution rules can change. This is general information, not financial, tax or legal advice.
Frequently asked questions
What are automatic enrolment duties?
Automatic enrolment duties are the legal steps every UK employer must take under the Pensions Act 2008: assess your staff, put eligible workers into a qualifying workplace pension, pay at least the minimum employer contribution, write to your staff, and submit a declaration of compliance to The Pensions Regulator.
What are employer responsibilities for auto-enrolment?
You must enrol eligible staff into a qualifying scheme, contribute at least 3% of their qualifying earnings, deduct and pass on their contributions, handle opt-in and opt-out requests, keep records, complete your declaration of compliance, and re-enrol eligible staff every three years.
Does every company have to do auto-enrolment?
Yes. Every employer in the UK that employs at least one person has automatic enrolment duties. Even if no one currently meets the age and earnings thresholds, you still have duties to assess your staff and submit a declaration of compliance.
How do I find my duties start date?
For a new employer, your duties start date is the day your first member of staff begins work. Your duties begin immediately, so there is no later staging date to wait for. The Pensions Regulator confirms your date and sends a letter code you will need for your declaration.
Can I use postponement to avoid auto-enrolment?
No. Postponement lets you delay assessing a worker for up to three months, for example to cover short-term or seasonal staff, but it does not remove the duty. If the worker is still eligible at the end of the postponement period, you must enrol them and backdate is not required only because you postponed correctly.
Sources
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General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.