Under the Act:

• all employers must offer a qualifying workplace pension scheme to their workers;
• all eligible jobholders must be automatically enrolled into the chosen scheme; and
• the employer is required to pay a minimum level of contribution in respect of their workers.

Before we start looking at various aspects of the process it is helpful to explain some terminology that we will be using:

Eligible jobholders: employees that must be automatically enrolled.

Non-eligible jobholders: employees who have the right to opt in to the workplace pension scheme.

Entitled workers: employees who have the right to ask to join a pension scheme.

Postponement: a delay of up to three months in the employer assessing a member of staff to determine what duties must be undertaken on their behalf with respect to auto-enrolment.

Staging Date –This is the date which an employer must be able to offer automatically a pension scheme to all eligible jobholders.