1.4.1 ÌýÌýÌýÌý Auto-enrolment to workplace pensions
Many employers provide an occupational pension scheme on a voluntary basis. Employee contributions to such registered pension schemes attract income tax relief, and employer contributions are not a taxable benefit (4.2).
Workplace pension auto-enrolment rules require the automatic enrolment of all 'eligible jobholders' into a 'qualifying scheme', which is also called the 'workplace pension'. Employers are required to contribute to the scheme on behalf of eligible jobholders.
The minimum employer contribution is currently 3% of their staff earnings. Enrolled employees must contribute 5% (TPR). Contributions are administered via payroll withholding with details of contributions being uploaded to the pension scheme provider. Payment
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Web page updated on 17 Mar 2025 15:38