The staging date is the date auto-enrolment duties start and when the law comes into effect for the employer.

• The staging date can be found on any letters received from the Pensions Regulator about auto-enrolment.
• You can check the staging date on the Pensions Regulator website by inputting your PAYE Scheme Employers Reference number.
• You are able to bring forward the staging date in relation to all workers by writing to the Pensions Regulator at least one calendar month before the new chosen date. However, if a staging date is bought forward it is not possible to change it back again.
• You are able to postpone auto-enrolment for up to 3 months from the Staging Date, although this will not change the formal staging date when your auto-enrolment duties commence. A letter must be sent to each employee within six weeks of the staging date to inform them of your decision to postpone.

For more information go to:
http://www.thepensionsregulator.gov.uk/employers/know-your-staging-date.aspx

You need to establish who will be automatically enrolled into the pension scheme and how auto-enrolment affects your other workers.  This will help you to understand and plan for the impact of the changes on your organisation.  The new pension duties cover the following types of worker:

• A person who works under a contract of employment (an employee)
• A person who has a contract to provide work or services personally and is not undertaking the work as part of their own business

For each employee or other worker identified, you will need to decide which of the following categories they fit into:

• An eligible jobholder
• A non-eligible jobholder
• An entitled worker

These categories are determined by reference to age, their Qualifying Earnings* and whether they are a UK worker, as set out in the following table:

	Age from 16 to 21	Age from 22 to State Pension Age	Age from State Pension Age to 74
£512 and below	ENTITLED WORKER Has the right to join. Employer contributions are optional.	ENTITLED WORKER Has the right to join. Employer contributions are optional.	ENTITLED WORKER Has the right to join. Employer contributions are optional.
Over £512 and upto £833	NON-ELIGIBLE Has a right to opt in and the employer must also pay regular contributions.	NON-ELIGIBLE Has a right to opt in and the employer must also pay regular contributions.	NON-ELIGIBLE Has a right to opt in and the employer must also pay regular contributions.
Over £833	NON-ELIGIBLE Has a right to opt in and the employer must also pay regular contributions.	ELIGIBLE You must automatically enrol these workers in your pension scheme and pay regular contributions.	NON-ELIGIBLE Has a right to opt in and the employer must also pay regular contributions.

*Qualifying Earnings include:

• salary
• wages
• commission
• bonuses
• overtime
• statutory sick pay
• statutory maternity pay
• ordinary or additional statutory paternity pay
• Statutory adoption pay
• Any pay element which could be considered as any of the above (excluding expenses)

Please note:

• Only eligible workers needs to be enrolled.
• It is against the law to try to influence your staff into opting out of your pension scheme.

For more information go to:
http://www.thepensionsregulator.gov.uk/employers/check-who-you-need-to-enrol.aspx

The table below shows the minimum contributions the employer and employee need to pay into the pension scheme. Both the employer and the employee can choose to pay a higher amount.

Date	Employer minimum contribution	Employee minimum contribution
Before 31/03/2018	1%	1%
06/04/2018 - 05/04/2019	2%	3%
06/04/2019 onwards	3%	5%

Contributions can be calculated on the amount of Qualifying Earnings(thresholds area currently between £6,136 and £50,000 2019/20).

You can decide to use another type of earnings basis for the calculation of pension contributions, (e.g. basic pay only) but this may affect the minimum employer and employee percentage contributions payable and you may also need to “self-certify” to confirm to the Pension Regulator that you are making at least the minimum contributions required by legislation.

Pension contributions will be calculated and deducted via the payroll process.

Other costs to consider are:

• Set up costs charged by Payroll Provider and Independent Financial Advisor if you choose to use one.
• Increased payroll costs to deal with auto-enrolment duties on your behalf every pay period.

For more information go to:
http://www.thepensionsregulator.gov.uk/employers/contributions-funding.aspx#s9379

If you already have a pension scheme for your staff, check with your pension provider to see whether you can use it for auto-enrolment. If it does not qualify, you will need to choose a new one that does meet the requirements of auto-enrolment.

There are different types of pension schemes available and different types of providers offering these schemes. It is important that you carefully consider which scheme is suitable for you and your employees. The Pensions Regulator has guidance on the options available to you and the areas that you should focus on when selecting a scheme.

The decision may not be straight forward and the “obvious” choice may not always be the best one. If you decide you would like to use the services of an Independent Financial Adviser (IFA) you need to act quickly to ensure you can get access to the help you need.

Once you have chosen your Pension Provider you will need to register the scheme with them.  You will also need to consider the rules of your scheme.  As well as considering which earnings basis and the level of contributions,you will also need to decide whether Postponement will apply (see Frequently Used Terms) for further information about postponement).

For more information go to:

http://www.thepensionsregulator.gov.uk/employers/choose-a-pension-scheme-or-check-your-existing-one.aspx

All employee records – including dates of birth, salaries, National Insurance numbers and contact details – must be correct and up to date. You will need to keep track of your staff details, as well as the amounts paid into the scheme each pay period, once you have automatically enrolled them.

The main assessment and work of auto-enrolment will take place as part of the payroll process. Payroll software will need to be configured to automatically enrol staff as they become eligible, calculate pension contributions correctly and transfer data to the Pensions Scheme.

For more information go to:
http://www.thepensionsregulator.gov.uk/employers/check-your-records-and-payroll-process.aspx

Your staff will probably have heard of auto-enrolment and may want to know more.   You will find lots of information on the Pensions Regulator website to help you communicate with your employees.  Some Pension Providers have posters, videos, booklets and other useful material available to download from their website to help you to raise awareness with your employees.

You must NOT:

• Discriminate against employees seeking a pension
• Influence jobholders to opt out
• Give any pensions advice to workers

For more information go to:
http://www.thepensionsregulator.gov.uk/employers/raising-awareness-about-automatic-enrolment.aspx#s9423