Auto enrolment duties: what UK employers must do
If you employ anyone in the UK, even one part-timer, you almost certainly have auto enrolment duties. You must check every worker’s age and earnings each pay run, put eligible staff into a qualifying workplace pension, pay at least the minimum employer contribution, tell staff what you have done, and report to The Pensions Regulator (TPR). This guide sets out each duty in the order you meet it, with the 2026/27 figures and a checklist at the end.
TL;DR
Eligible workers are aged 22 to State Pension age and earn over £10,000 a year (£833 a month, £192 a week) in 2026/27.
The minimum total contribution is 8% of qualifying earnings, of which the employer pays at least 3%.
The duty is ongoing: you assess pay at every payroll run, not just when you hire your first employee.
You must re-declare compliance to TPR every three years, even if you have nobody to re-enrol.
Responsibility stays with you, even if an accountant or payroll provider handles the submissions.
Table of Contents
Who has auto enrolment duties
You have duties once you have staff, whether you are a limited company, partnership or sole trader with employees. Contractors and the self-employed are different. Automatic enrolment does not apply to self-employed people or to a single-director company where the director is the only employee. You can still set up a personal pension if you want one.
The trap for founders is timing. Many start-ups assume this is a task for the first hire. In fact, you need to keep checking the age and earnings of all staff, including temporary, zero-hours and seasonal workers, every time payroll runs. A student who works two shifts in December and a lot more in March can cross the earnings line without anyone noticing.
If you are a director taking a salary through your own company, our director National Insurance payroll checklist covers the payroll side that sits alongside this.
The 2026/27 thresholds
For the tax year starting 6 April 2026, the earnings trigger stays at £10,000 a year, and the lower qualifying earnings limit at £6,240. The upper limit of the qualifying earnings band is £50,270.
Measure (2026/27) | Annual | Monthly | Weekly |
Earnings trigger | £10,000 | £833 | £192 |
Lower qualifying earnings limit | £6,240 | £520 | £120 |
Upper qualifying earnings limit | £50,270 | n/a | n/a |
TPR also publishes four-weekly figures (£768 for the trigger, £480 for the lower limit) for employers who pay on that cycle.
The three types of worker
Each worker falls into a category, and the category decides what you must do. TPR’s detailed guidance explains that you assess every member of the workforce to find out which one applies.
Eligible jobholders: aged 22 to State Pension age, earning above the trigger. You must enrol them automatically.
Non-eligible jobholders: workers who are younger or older than that range, or who earn between the lower limit and the trigger. They can ask to opt in, and you must then enrol them and contribute.
Entitled workers: those earning below the lower limit. They can ask to join a scheme, though in that case you do not have to contribute.
The rules on opting in, joining and contractual enrolment are worth reading before you answer your first request, because the deadlines are strict.
Contributions you must pay
The legal minimum is 3% from the employer on qualifying earnings and 8% in total, counting the employee’s share and tax relief. Qualifying earnings means pay between £6,240 and £50,270 for 2026/27. You can pay more than 3% if you wish.
A worked example. An employee earns £30,000 a year. Qualifying earnings are £30,000 minus £6,240, which is £23,760. Your minimum 3% is £712.80 a year, about £59.40 a month. The 8% total is £1,900.80 a year.
If you plan to use salary sacrifice to fund contributions, read our note on the pension salary sacrifice change coming in 2029 first, as it affects the cost to employers.
Postponement: a useful tool for short-term staff
You may choose to postpone assessing a worker for up to three months. This suits start-ups with seasonal or short-term hires, because you avoid contributions for people who leave quickly. The condition is strict: you must tell the worker in writing within six weeks and a day of their start date, or you lose the right to postpone for that person. Diarise it at onboarding.
Telling your staff
Every employer almost certainly has to give workers specific written information, whatever category they fall into. TPR sets this out in its guidance on information to workers. Keep a copy of each notice and the date you sent it.
Reporting to The Pensions Regulator
You complete a first declaration of compliance within five calendar months of your duties start date. You then re-enrol certain staff every three years and submit a re-declaration. The online form is the declaration of compliance, and TPR offers checklists to help you prepare.
Even with nobody to re-enrol, you must still complete the re-declaration within five months of the third anniversary of your staging date. Have your letter code and PAYE reference to hand. Once you have the details, the form is quick.
A note on staging dates: they were the phased start dates for employers of different sizes, and they have long passed. A new employer’s duties start from the day the first worker begins, and your own re-enrolment cycle runs from your staging date or duties start date, which is on your TPR letter.
Auto enrolment compliance checklist
Confirm you are an employer with at least one worker who is not just a sole director.
Choose a qualifying scheme and set up the employer account.
Assess every worker’s age and earnings at every pay run.
Decide whether to use postponement, and send the written notice within the deadline.
Enrol eligible jobholders and start deducting and paying contributions.
Send the required information to each worker.
Submit your declaration of compliance to TPR.
Handle opt-ins and opt-outs, and keep records.
Diary your three-year re-enrolment and re-declaration.
Re-check thresholds each April.
Our view: treat it as part of payroll
In our experience with founders and growing companies, auto enrolment goes wrong when it sits outside the payroll routine. TPR’s own guide stresses that pension assessment should be part of every pay cycle, not a separate annual event. Missed assessments mean backdated contributions, and a growing business feels that in cash flow.
The same guide is clear that the legal responsibility rests with the employer, even where an accountant or payroll provider submits the data. So we do not just run the numbers: we agree with clients who checks what, when, and where the evidence is kept. Our team brings experience from larger UK and Middle East firms, and we pair it with digital tools so that assessments happen as payroll is processed.
One more point: a workplace pension is deferred pay. Founders who explain that clearly to staff tend to see fewer opt-outs and more goodwill.
— Shoaib
How we can help
If you would rather not carry this alone, we handle payroll management, VAT, bookkeeping and year-end reporting for UK founders and small businesses. Our flexible accounting services are published at £99 to £199 per month. Auto enrolment assessments sit naturally inside the payroll we run for you.
FAQ
What is the earnings threshold for auto enrolment in 2026/27?
The trigger is £10,000 a year, £833 a month or £192 a week. The lower qualifying earnings limit stays at £6,240. Workers must also be aged 22 to State Pension age to be eligible.
Do I need to enrol myself as the only director?
No. A company with a single director who is the only employee has no auto enrolment duty. You can still pay into a personal pension, and our guide on sole trader versus limited company helps you weigh up how you are paid.
Do I have to report to TPR if I have no eligible staff?
Yes. The three-year re-declaration is required even with nothing to report, and missing it can lead to enforcement action. It is a short online form.
Can my accountant take the legal responsibility?
No. An accountant or payroll provider can do the work, but TPR holds the employer responsible. Agree in writing who performs each task and keep the records.
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