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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. The Pension Scheme Registry Number (PSR) for the LGPS (NI) is 10123043, the EPSR is not needed for the Declaration of Compliance. 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

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.

Automatic Enrolment earnings thresholds

The table below shows the thresholds that will be applicable until April 2025.

Thresholds Current amounts for 2024-25
Effective from 6 April 2024
Current amounts for 2023-24
Effective from 6 April 2023
Lower level of qualifying earnings £6,240 £6,240
Earnings trigger for automatic enrolment £10,000 £10,000
Upper level of qualifying earnings £50,270 £50,270
Detailed guidance from The Pension Regulator

The Pensions Regulator provides detailed guidance for employers about automatic enrolment.

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