Summary of Employer Duties

Prior to Staging Date

  • Decide on appropriate contribution model
  • Review existing pension scheme if one exists
  • Select and put in place qualifying pension scheme
  • Review and amend employment contracts
  • Implement compliance and reporting system
  • Test integrity of data and processes

On Staging Date

  • Segment workforce
  • Auto-enrol ‘eligible workers’
  • Issue pre-prescribed letters. There are 15 Remember to choose the correct one!

After Staging Date

  • Deduct and pay contributions
  • Process opt-out notices and contribution refunds
  • Monitor workforce each pay period for changes
  • Maintain records
  • Report to Pensions Regulator