Employers have a duty to auto enrol certain workers into a qualifying workplace pension scheme and pay minimum level contributions into it.

The minimum required levels of contributions is being phased in over a period of time.


Regulations come into force on 1 October postponing the increases by six months so that they will be aligned with the beginning of the relevant tax years.

The minimum amount employers currently have to contribute is 1%. This was to rise in October 2017 and then again in October 2018. However, those dates have now been amended meaning that the minimum employer contributions will be as follows:

Until 5 April 2018                   1%

From 6 April 2018                  2%

From 6 April 2019                  3%

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Reference: The Employers’ Duties (Implementation) (Amendment) Regulations 2016

Topics: Auto Enrolment, Workplace Pensions