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Automatic Enrolment for Employers

As an employer you will have a duty to enrol all employees* meeting the age and income thresholds (eligible jobholders) into a pension scheme. Further duties in terms of timescales and how automatic enrolment is managed will also apply to all employers, these are listed below and will take effect from your Staging Date. For more information, please visit Automatic Enrolment FAQs for Employers

Employer Responsibilities

Under Automatic Enrolment, employers that have reached their staging date must: 

  •  Provide workers with information about the duties
  •  Automatically enrol eligible jobholders that meet the age and earnings threshold*
  •  If requested, allow entitled workers to join a pensions savings scheme
  • Make contributions on worker's behalf
  •  Monitor their workforce to identify when workers meet the age and earnings thresholds to become 'eligible  jobholders' 
  •  Provide information to workers and carry out administration within strict timescales
  •  Provide information to the selected pension scheme within strict timescales
  •  Register with the Pensions Regulator (The Pension Scheme Registry Number (PSR) for the LGPS (NI) is 10123043).  The EPSR is not needed for the Declaration of Compliance.
  •  Manage opt outs and opt ins 

Employer Staging Dates

The Automatic Enrolment duties are being phased in between October 2012 and April 2017,  beginning with the largest employers. An employer's staging date is determined by the number of people in its largest PAYE at 1 April 2012. Visit the Pensions Regulator website for a list of Staging Dates.

Assessing your workforce 

Under Automatic Enrolment, the workforce is split into several different types of worker. As an employer, you must assess your workforce based on their age and earnings thresholds to identify the category that each employee falls into, as this will determine your Automatic Enrolment duties in relation to each employee. Visit the Pensions Regulator website for guidance on assessing your workforce. (PDF, 467kb)

Automatic Enrolment earnings thresholds.

The table below shows the thresholds that will be applicable until April 2018. 

 

Current Amounts for 2017-18
Effective from 6 April 2017

Amounts for 2016-17
Effective 6 April 2016 - to 5 April 2017

Lower level of qualifying earnings

£5,876


£5,824


Earnings trigger for automatic enrolment

£10,000

£10,000

Upper level of qualifying earnings

£45,000

£43,000

 

*Note as a result of amendments made to the regulations in 2015 you cannot automatically enrol former members of the Scheme who opted out more than 12 months ago.  Instead these former members will be enrolled on your re-enrolment date.    

 

Detailed Guidance from The Pension Regulator

1. Employer Duties and Defining the Workforce
2. Getting Ready
3. Assessing the Workforce
  a) Postponement
   b) Transitional Period for DB and Hybrid Schemes
   c) Having Completed the Assessment
4. Pension Schemes
5. Automatic Enrolment
6. Opting in, Joining and Contractual Enrolment 
7. Opting Out
8. Safeguarding Individuals
9. Keeping Records
10. Information to Workers
11.
Automatic re-enrolment


 

*NILGOSC cannot be held responsible for information held on external websites via the above links.

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