This guide provides an overview of a worker's statutory right to opt in or out of the auto-enrolment process, together with the right for some workers to join a pension scheme. The guide also highlights non-statutory "opting down" and interaction with contractual enrolment.
This guide provides an overview of the employer's statutory requirement to assess workers for auto-enrolment and re-enrolment into a qualifying pension scheme, including the important concept of postponement.
Updated throughout to confirm the auto-enrolment thresholds including the earnings trigger and the lower and upper limits of the qualifying earnings band remain unchanged for 2026/27 tax year.