Auto-Enrolment Pensions UK —
Full Compliance, Zero Hassle
Complete workplace pension auto-enrolment compliance — workforce assessment, eligible worker enrolment, contribution calculations, opt-out management, TPR declarations and re-enrolment. Every employer obligation met, every deadline hit. ACCA qualified.
What Is Auto-Enrolment?
Auto-enrolment is the UK law requiring all employers to automatically enrol eligible workers into a qualifying workplace pension and make minimum employer contributions. Non-compliance with auto-enrolment carries significant penalties from The Pensions Regulator (TPR) — including fixed and escalating daily fines.
Every UK employer with at least one employee must comply with auto-enrolment. Eligible workers (aged 22-State Pension age, earning above £10,000/year) must be automatically enrolled into a qualifying pension scheme. You must make a minimum employer contribution of 3% of qualifying earnings — employees contribute a minimum 5% (including tax relief).
Auto-enrolment compliance is ongoing — not a one-time task. Every time a new employee becomes eligible, they must be enrolled. Opt-outs must be processed correctly within strict timeframes. And every 3 years, you must re-enrol any eligible workers who previously opted out. Failing to re-enrol triggers TPR fines.
We handle all of this automatically as part of your payroll service — assessing worker eligibility every pay run, processing enrolments and opt-outs, calculating and processing contributions and ensuring your TPR declaration of compliance is filed correctly.
✅ What’s Included
- ✓ Employer duties assessment
- ✓ Pension scheme setup advice
- ✓ Workforce eligibility assessment
- ✓ Eligible worker enrolment
- ✓ Postponement letters (where used)
- ✓ Opt-out processing
- ✓ Contribution calculation (each pay run)
- ✓ Pension provider payment instructions
- ✓ Worker communications
- ✓ TPR declaration of compliance
- ✓ 3-year re-enrolment management
- ✓ Scheme re-declaration
Auto-Enrolment — What Every Employer Must Know
Auto-Enrolment — Common Questions
Yes — all UK employers, including sole director companies with at least one other employee, must comply with auto-enrolment. There is no minimum size threshold for employer duties. Even if you only have one eligible worker, you must enrol them into a qualifying pension scheme and make minimum contributions. Penalties for non-compliance apply regardless of company size.
For most small businesses, we recommend NEST (National Employment Savings Trust) — a government-backed scheme with no minimum employer size requirement, no set-up charges and simple contribution processing. Alternatives include The People’s Pension, Smart Pension and Nest — each with different features. We advise on the most appropriate scheme for your business during onboarding and handle all setup.
Employees have the right to opt out within one calendar month of being enrolled. Opt-outs must come directly from the employee — employers cannot encourage or induce opt-outs. If an employee opts out within the opt-out window, any contributions already made must be refunded. We process opt-outs correctly within HMRC and TPR requirements and manage the contribution refund process.
Every employer must complete a declaration of compliance with The Pensions Regulator (TPR) within 5 months of their staging date (or duties start date for new employers). This online declaration confirms you have assessed your workforce, enrolled all eligible workers and set up a qualifying pension scheme. Failure to complete the declaration results in fines starting at £400. We complete the declaration on behalf of all clients as part of our auto-enrolment service.
Every 3 years from your staging date, you must re-enrol any eligible workers who previously opted out of the pension. You then have 2 months to complete a re-declaration of compliance with TPR. Missing re-enrolment is one of the most common auto-enrolment compliance failures — and one of the most penalised. We track your re-enrolment date and manage the entire process automatically, so you’re always compliant.
Pension Compliance — Completely Managed
Book a free consultation and we’ll assess your auto-enrolment position, set up your scheme and manage every ongoing compliance obligation — TPR declarations, re-enrolment and all.
Which Businesses Need This Service?
New Employers Setting Up for the First Time
Every new employer must comply with auto-enrolment from their first eligible employee. Getting it right from day one — choosing the right scheme, correct staging date and proper worker communications — avoids costly retrospective corrections.
Businesses Approaching 3-Year Re-Enrolment
Many businesses are approaching their 3-year re-enrolment date without realising it. Missing re-enrolment is one of the most common TPR enforcement actions. We track every client’s re-enrolment date and manage the process automatically.
Businesses with Complex Workforce Compositions
Businesses with a mix of eligible workers, non-eligible workers, entitled workers and postponed workers need expert ongoing assessment to ensure each worker is correctly categorised and enrolled at the right time.
Businesses Switching Pension Provider
Companies wishing to switch from their current workplace pension provider — often NEST — to a better-value or more appropriate scheme need to manage the transition without creating gaps in employee contributions or TPR compliance.
4 Costly Mistakes — And How Britvex Prevents Them
The declaration of compliance with The Pensions Regulator must be completed within 5 months of your duties start date or staging date. Missing this deadline results in an automatic Fixed Penalty Notice of £400. Many employers are unaware this declaration is required — it’s separate from setting up the pension scheme itself. We complete the declaration on behalf of all clients.
Minimum auto-enrolment contributions are 3% employer and 5% employee (including tax relief) on qualifying earnings. Using the wrong earnings basis — for example, calculating on basic pay only rather than total qualifying earnings — results in under-contribution, which is a compliance breach. We calculate contributions correctly on the correct earnings basis for every employee every pay run.
Employers can postpone auto-enrolment for new starters by up to 3 months using postponement — useful for probationary periods. However, postponement must be correctly documented with a written postponement notice issued to the employee within 6 weeks of their first day. Incorrect or undocumented postponement can result in the worker having to be retrospectively enrolled with back-dated contributions.
Employees who opt out must be automatically re-enrolled every 3 years — even if they opt out again immediately. Failing to conduct re-enrolment on time is a TPR compliance breach and one of the most common reasons TPR issues enforcement notices to small employers. We track re-enrolment dates for every client and manage the process automatically.
Fixed Fees — Agreed Upfront, No Surprises
Every Britvex fee is fixed and agreed before we start. No hourly rates, no surprise invoices. Book a free consultation for your exact quote.
All packages include: dedicated accountant · HMRC agent · client portal · 2-hour response guarantee.
The Law That Applies to You
Pensions Act 2008 — introduced automatic enrolment, placing a duty on all UK employers to automatically enrol eligible workers into a qualifying pension scheme and make minimum contributions. Staged implementation began in 2012 with the largest employers and completed for all employers by 2018.
The Pensions Regulator (TPR) enforcement powers — TPR has extensive enforcement powers including Fixed Penalty Notices (£400), Escalating Penalty Notices (£50-£10,000/day depending on employer size), compliance notices, third-party compliance notices and — in extreme cases — criminal prosecution. TPR actively enforces auto-enrolment compliance and publishes regular enforcement data.
Occupational Pension Schemes (Automatic Enrolment) Regulations 2010 — the detailed regulations setting out qualifying pension scheme requirements, worker categories, postponement rules, opt-out procedures, contribution levels and re-enrolment requirements. These regulations are amended periodically — we monitor all changes and ensure client compliance is maintained.
📋 Auto-Enrolment Key Figures 2024/25
- 3% Minimum employer contribution on qualifying earnings
- 5% Minimum employee contribution (incl. tax relief)
- £10,000 Trigger — annual earnings to be eligible worker
- £6,240 Lower qualifying earnings limit
- £50,270 Upper qualifying earnings limit
- 22-SPa Age range for eligible workers
- 3 years Re-enrolment cycle from staging date
- £400 Fixed Penalty Notice — TPR non-compliance