Meg Saksida outlines the essentials of what you need to know about auto enrolment.
The pensions regulator is the administrator for the auto enrolment rules, which can be found in the Pensions Act 2008 (alongside some supporting statutory instruments).
The provisions exist to ensure that all employers make pension arrangements for their staff falling into the category of “eligible job holders”. The clue is in the name, in that the registration into the scheme is automatic. It must be opted out of as a choice rather than opted into as a choice.
There are a number of different types of employees, and obligations towards them in the legislation differ slightly. The different types of employees will be dependent on the age of the worker and the gross salary. The gross salary will include all wages and salaries, bonuses, commissions and overtime, as well as statutory payments such as sick pay, and
