Auto-enrolment is the legal requirement for employers to automatically put eligible staff into a workplace pension scheme and make contributions on their behalf. Eligible employees can choose to opt out, but employers must re-enrol them periodically if they remain eligible.
Minimum contribution levels
Both employer and employee must contribute at least the statutory minimum percentages of qualifying earnings, and many employers choose to contribute more generously to attract and retain staff.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.