Self-Employed

Auto-Enrolment for Employers UK: Your Duties, Done Right

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%.

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Who has duties - Every UK employer with at least one member of staff (Pensions Act 2008)

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Who you must enrol - Staff aged 22 to State Pension age earning over GBP 10,000 a year who normally...

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When duties start - Your duties start date is the day your first member of staff starts work; new...

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Minimum total contribution - 8% of qualifying earnings

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Plus 6 more in the full guide

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freedomisntfree.co.uk/guides/auto-enrolment-employer-uk