Auto-enrolment applies to employees aged 22 to state pension age earning over £10,000 per year.

Employers must contribute at least 3% of qualifying earnings, with a total minimum contribution of 8% including employee and tax relief.

Qualifying earnings include salary, wages, commission, bonuses, and overtime between £6,240 and £50,270 (2025/26 thresholds).

You can use a pension scheme that meets auto-enrolment standards or set up your own compliant scheme.

Contributions are processed through payroll, with correct deduction of employee portions.

Tax relief is applied to employee contributions, either through relief at source or net pay arrangements.

Re-enrol eligible employees every three years and assess new staff within six weeks of starting.

Keep records of contributions, assessments, and communications for six years for HMRC and The Pensions Regulator.

If you have no eligible employees, you must still complete a declaration of compliance.

Contribution rates and thresholds can change, so monitor updates from government bodies.