White Collar Consultants Limited

So much more than tax

01952 780 220


Auto-enrolment changes & updates


The Pensions Regulator (TPR) has recently reported that around 136,000 small and micro employers began complying with their new responsibilities under the auto-enrolment regime in just the first part of 2017. This means that on average, one employer starts to comply every 57 seconds.

One of the most important developments to recently occur is that as of 1st October 2017, auto-enrolment has entered a new phase of its’ regime. The new phase does not allow any lead-in time for employers to comply. In laymen’s terms; if you have become an employer from 1st October 2017, your auto-enrolment duties will start immediately.

If you were an employer before 30th September 2017, you should have been informed of the deadline upon which your duties will start.

To check your deadline, please visit the TPR ‘duties checker’ click here.

On-going Duties

To ensure that you are complying to auto enrolment, make sure that you assess your staff based on their ages and earnings.

Staff aged between 22 and state pension age, who earn over £10,000 PA (£833 per month/£192 per week), must automatically be put into a pension scheme in which both the employer and employee make contributions. Please note that employees who do not fall into the above category may still wish to opt into the scheme, and must be given the option to do so.

You will also have on-going duties, for example; keeping track of your employees’ ages and earnings each time they are paid, managing staff requests to enter or leave the pension scheme, and a three-year cycle regarding re-enrolling employees who have opted out.  Also, you are required to complete a declaration of compliance even if you have staff that do not need or want to be enrolled into the scheme.

Up-coming developments

The next major change to the auto enrolment regime is that pension contribution rates will increase starting from April 2018:
From 6th April 2018 to 5th April 2019, the employer minimum contribution will be 2%.
From 6th April 2019 onwards, the employer minimum contribution will be 3%.

Please remember, failure to comply to these rules may result in fines, as well as being ‘named & shamed’ on The Pensions Regulator’s website.

If you need any help with setting up your compliance to auto enrolment, contact us. 

Share this: