07/10/2026
Set up and manage a workplace pension scheme
Employers and eligible staff
Employers must provide a workplace pension scheme for eligible staff as soon as their first employee starts working for them. This is known as their ‘duties start date’.
You’re usually considered an employer if you deduct Income Tax and National Insurance contributions from an employee’s wages.
Who you must enrol
You must automatically enrol eligible staff into your workplace pension scheme and make an employer contribution if they:
* are aged between 22 and State Pension age
* earn at least £10,000 a year
* normally work in the UK, including people who are based in the UK but travel abroad for work
If an employee becomes eligible because of a change in their age or earnings, you must enrol them into your pension scheme and write to them within six weeks of the date they meet the eligibility criteria.
Workplace pension scheme
You must set up a workplace pension scheme for eligible staff if you do not already offer one.
Use The Pensions Regulator’s employer tools to find out what you need to do and when you need to do it.
If you already have a workplace pension scheme that you want to use for automatic enrolment, check with your pension provider to make sure it meets the relevant requirements.
How much you must pay
You must contribute at least 3% of your employee’s ‘qualifying earnings’ into their workplace pension scheme.
Check with your pension provider to find out what counts as ‘qualifying earnings’ under your scheme.
Under most schemes, qualifying earnings are an employee’s total earnings between £6,240 and £50,270 a year, before tax. Total earnings can include:
* salary or wages
* bonuses and commission
* overtime
* Statutory Sick Pay
* statutory maternity, paternity or adoption pay
Paying contributions
You must deduct the employee’s pension contribution from their pay each month and pay it into their pension scheme by the 22nd of the following month, or by the 19th if you pay by cheque.
You must also pay your employer contributions for each employee by the date agreed with your pension provider each time you run payroll. Any missed contributions must be backdated.
If you’re not sure when an employee reaches State Pension age, use the State Pension age calculator to check.