Minimum contributions: As of 2026, you must pay at least 3% of qualifying earnings, with employees contributing 5%, totaling 8% minimum.

Qualifying earnings: Based on earnings between £6,240 and £50,270 annually (thresholds may change; check current rates).

Eligible employees: Include those aged 22 to State Pension age, earning above £10,000 per year, and working in the UK.

Auto-enrolment duties: You must automatically enroll eligible staff, communicate details, and maintain records for six years.

Tax relief: Employee contributions receive tax relief; you must handle this via relief at source (add basic rate tax) or net pay (deduct before tax).

Contribution deadlines: Pay into the pension scheme by the 22nd day of the month following deduction from payroll.

Opt-out rules: Employees can opt out within one month, and you must refund contributions if they do.

Salary sacrifice: You can use salary sacrifice arrangements to reduce National Insurance costs, but employees must agree voluntarily.

Pension scheme types: Use a qualifying scheme like NEST, a group personal pension, or a workplace pension provider.

Reporting requirements: File declarations of compliance with The Pensions Regulator and keep payroll records accurate.