Pensions auto-enrolment

New and updated

• Type:

  Training

  Pensions auto-enrolment - line manager training

  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. 

• Type:

  Employment law guide

  Pensions auto-enrolment

  Updated to reflect the Government’s decision to freeze auto-enrolment thresholds for 2026/27 at 2025/26 levels.

• Type:

  Quick reference

  Pensions auto-enrolment - categories of worker

  Updated to reflect the pensions auto-enrolment thresholds for 2024/25. 

• Type:

  FAQs

  What are "qualifying earnings" for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  When does an employer have to re-enrol workers who have opted out after auto-enrolment into a pension scheme?

• Type:

  FAQs

  How much must employers and employees contribute into their pension scheme under the pensions auto-enrolment provisions?

• Type:

  Contract clauses

  Pensions auto-enrolment contract clause

  A model contract clause on pensions auto-enrolment for a worker.

• Type:

  FAQs

  Does an employer have to reassess its whole workforce at its re-enrolment date for pensions auto-enrolment?

• Type:

  FAQs

  Which workers does an employer have to re-enrol into a pension at its automatic re-enrolment date?

• Type:

  FAQs

  Who is responsible for complying with the auto-enrolment duties in respect of agency workers?