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Eligible Jobholders, Non-Eligible Jobholders and Entitled Workers

As an employer you need to have a clear understanding of your workforce because there will be a different Auto-Enrolment requirement depending on each type of worker. Under the workplace pension reforms, a worker is anyone who works under a contract of employment or who works for or performs services personally for another party to the contract.

Eligible Jobholder:

  • Must be automatically enrolled
  • Employer must keep records of the Auto-Enrolment process
  • Employer must make on-going employer contributions to the scheme
  • Employer must process any opt-out notice
  • Employer must keep detailed records of the Auto-Enrolment process

Non-Eligible Jobholder (Employer must provide information about the right to opt-in). If the employee decides to opt-in:

  • Employer must arrange pension scheme membership
  • Employer must keep records of the enrolment process
  • Employer must process any opt-out notice
  • Employer must make on-going employer contributions to the pension scheme

Entitled Worker (Employer must provide information about the right to join). If the employee decides to join:

  • The employer is NOT required to contribute to the pension scheme but may decide to do so
  • Employer must keep records of the joining process
  • The employer must still arrange collection and payment of the employee’s contributions

Knowing your staging date:

Employers’ duties have already begun for the largest employers from 1 October 2012. The Auto-Enrolment requirements for smaller employers will begin in the coming months and years.

Your staging date was determined by the number of employees HMRC had recorded under your PAYE scheme as at 1 April 2012. Even if your workforce reduced or increased after this date, then the staging date will remain the same. Should a merger have occurred after 1 April 2012, then the staging date is determined by the largest PAYE scheme of the merged entities.

Employers are able to bring their staging date forward (if they want to align it with other key operational dates) but they must notify the Pensions Regulator. Once you have made this decision, you cannot reverse the decision. Employers are NOT able to delay their staging date.

Free Guides to Auto-Enrolment to Download, Print and Share:

The following guides have been co-written by our wealth management and payroll departments, specifically for employers, with the ultimate aim of ensuring that you start to prepare now to meet your duties under Auto-Enrolment and are ready to comply with the obligations when your staging date arrives.

Further Information - Contact our Auto-Enrolment Team:

Should you have any queries about the details contained in this guide or would like further advice about meeting your Auto-Enrolment obligations, do not hesitate to contact our Auto-Enrolment specialists below.

  • Chartered Financial Planner

    0151 2552300
  • Chartered Insurance Practitioner

    0151 2552300
  • Director of Payroll

    0151 4237500
  • Payroll Manager

    0151 4237500
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