Pensions Automatic Enrolment 2020/21

Auto enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme. Employers are required to automatically enrol all ‘eligible jobholders’ into a qualifying pension scheme and pay pension contributions on their behalf.

Employer minimum contribution Total minimum contribution
3% 8%

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.

  2020/21
Automatic enrolment earnings trigger £10,000
Qualifying earnings band – lower limit £6,240
Qualifying earnings band – upper limit £50,000