Establish the staging date for the company depending on number of employees in your PAYE scheme as at 6th April 2012. more...

Assess the workforce to identify what category of worker they fall into.

You should note that ‘worker’ is defined as any individual who,-

• works under a contract of employment (an employee)

  The contract does not have to be in writing and can be verbal or just implied. As such, this definition could include agency and casual workers, carers and nannies.

• has a contract to perform work or services personally (i.e. they cannot send a substitute or sub-contract the work) and is not undertaking the work as part of their own business

Eligible jobholder
Aged between 22 and state pension age
Earning over £9,440 (2013/2014)

Must be auto enrolled
Employer contributions required
(Earnings between £5,668 - £41,450 apply for 2013/2014 - Employers using certified schemes will need to base contributions on definition of earnings/pensionable pay)

Non-Eligible jobholder
Aged 16 to 21 or 65 to 74 OR
Aged 16 to 74 but earn below £9,440 (2013/2014)

Do not need to be auto enrolled but can choose to opt in to the scheme.
Employer contributions required if Employee opts in to the scheme.
(Earnings between £5,668 - £41,450 apply for 2013/2014) - Employers using certified schemes will need to base contributions on definition of earnings/pensionable pay)

Entitled workers
Aged between 16 and 74
Earning below £5,668 (2013/2014)

Do not need to be auto enrolled
They have the right to join a pension scheme if they wish
Employer does not need to contribute unless this is a requirement under that scheme