Back

You should now assess the employee to determine whether or not they need to be auto enrolled into the scheme.

Auto Enrolment is a complex area and you should read the guidance on the Pensions Regulator’s website (This link opens in a new window). There may be options available to you including postponing assessment of individuals or a group of staff.

With effect from 1 April 2015, the auto enrolment duty does not apply to an employee who opted out of the pension scheme whilst in your employment more than 12 months before the first auto enrolment date.  However, they must be assessed on the next 3rd year anniversary for re-enrolment.

When making your decision please keep in mind:

• Has the member given notice of their intention to leave employment?
• Does the member hold a tax protection certificate?
• Has the member opted out within the previous 12 months?

It's not compulsory to enrol employees in these circumstances. Further information can be found here (This link opens in a new window).

Broadly speaking, you'll need to enrol an employee if they are an “eligible jobholder”. That is to say that they are aged between 22 and State Pension Age, and are earning above a set threshold:

• £10,000 pa currently

Earnings threshold figures (This link opens in a new window) for this and previous years can be found on the Pensions Regulator's website.

There are three categories of employees who will need to be assessed:-

1. Those who have previously opted out
2. Those in a part-time non-pensionable contract which commenced before 1 January 2007
3. Those who became re-employed after retirement and who are not contributing to the Scheme.

Based on the requirements of auto enrolment, is the employee an eligible job holder?