You will be required to enrol all workers who:
- are aged between 22 and the State Pension age
- earn at least £10,000 a year
- work in the UK
The date each employer needs to auto-enrol (known as a ‘staging date’) is determined by the PAYE reference and is random to some extent. However, if your PAYE scheme commenced after 1 April 2012 your staging date will be as follows:
Date PAYE commenced
Between 1 April 2012 and 31 March 2013
Between 1 April 2013 and 31 March 2014
Between 1 April 2014 and 31 March 2015
1 May 2017
1 July 2017
1 August 2017
12 months prior to the date that auto-enrolment is due to commence, you will receive a letter from the Pensions Regulator asking for details of contacts. The employer should be nominated as the Primary Contact and Sara Graff of Taxing Nannies as the Secondary Contact. The email address that should be given for Taxing Nannies is email@example.com. Please note that if have already received this letter, you must ensure it is actioned.
If you do not know your staging date and wish to know when you will have to auto-enrol your employees, then we can give you that information.
A workplace pension scheme must be set up before your staging date, and we are writing to our clients several months before the auto-enrolment date.
Once the pension scheme is in place, the minimum pension contributions required to be made are currently 1% of gross earnings over £5,772 for each employee and employer, rising to 5% for employees and 3% for employers by October 2018.