Auto-enrolment applies to all employers with at least one employee earning over £10,000 per year in the UK.

You must assess staff regularly to identify eligible employees, including those aged 22 to State Pension age.

Minimum total contributions are 8% of qualifying earnings, with employers paying at least 3% and employees 5%.

Qualifying earnings include salary, bonuses, and overtime between £6,240 and £50,270 (2025/26 thresholds).

You can choose to pay more than the minimum to enhance the pension benefit for your employees.

Employee contributions receive tax relief automatically through relief at source or net pay arrangements.

Set up a pension scheme with a provider like Nest or a private scheme approved by The Pensions Regulator.

Communicate clearly with employees about their enrolment, contributions, and right to opt out.

Keep accurate records of assessments, contributions, and communications for at least six years.

Failure to comply can result in fines from The Pensions Regulator, so staying organised is crucial.