Auto Enrolment has been introduced to ensure all staff who are eligible will have their own pension in place.
All employers are required to have an Auto Enrolment scheme in place for its eligible jobholders.
The date upon which employers must provide a qualifying pension scheme is known as their staging date, this can be checked by using the employers paye reference number.
The employer must make contributions on behalf of any staff who are eligible (aged 16 to 74 with qualifying earnings). The contributions must total at least 8% of the employee's qualifying earnings. The employer must contribute at least 3% of the qualifying earnings.
Qualifying earnings are deemed to be between £5,772 and £41,865, and the earnings trigger figure is £10,000.00 for the 2014/2015 tax year.