All employers have a legal duty to automatically enrol ‘eligible jobholders’ into a workplace pension scheme and to make a workplace pension scheme available to ‘non-eligible jobholders’ and ‘entitled workers’.

Eligible jobholders are aged at least 22 but under State pension age, ordinarily work in the UK under their contract of employment and earn in excess of the earnings trigger, which for 2024/25 is:

• £192 if the employees are paid weekly;
• £833 if they are paid monthly;
• £10,000 if they are paid annually.

As an employer, you must contribute to a workplace pension scheme on behalf of each eligible jobholder [that has not opted-out] and non-eligible jobholder [that has opted-in].

The amount of contributions to be paid will depend on whether the scheme uses the 'qualifying earnings' definition or one of the three 'Sets' options, but will be a total of either 7% 8% or 9%, with at least 2%, 3% or 4% being paid by you.

Auto enrolment schemes are not regulated by the Financial Conduct Authority.