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What are my employer duties?

The table below summarises your employer duties for each type of worker.

Category of worker An overview  of your employer duties
Eligible jobholder
  • Automatically enrol them into an auto enrolment scheme.
  • Deduct contributions from their salary and make contributions on their behalf.
  • Process any opt-out notices and refund any contributions paid.
  • Roughly every three years re-enrol those who have previously opted out, stopped making contributions or ceased membership more than 12 months before each re-enrolment date.
  • Keep records of the auto enrolment and opting out processes and provide them to The Pensions Regulator (TPR) if requested.
Non-eligible jobholder
  • Provide information about their right to opt in to an auto enrolment scheme.
  • Arrange pension scheme membership.
  • Deduct contributions from their salary and make contributions on their behalf.
  • Process any opt-out notices and refund any contributions paid.
  • Continually assess their age and/or earnings.
  • Keep records of the enrolment, opting in and opting out processes and provide them to TPR if requested.
Entitled worker
  • Provide information about their right to join a pension scheme.
  • Arrange pension scheme membership. 
  • Deduct contributions from their salary and pay these into the scheme. You're not required to make contributions although you can choose to do so.
  • Continually assess their age and/or earnings
  • Keep records of the joining process and provide them to TPR if requested.

Published April 2014
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