At a glance

Eligible jobholders must be members of a qualifying scheme or automatically enrolled into an automatic enrolment scheme, with minimum employee and employer contributions.

Non-eligible jobholders must have the option of opting into an Auto Enrolment scheme with the same employee and employer contributions.

Entitled workers must be able to elect to opt in to a pension scheme, but no employer contributions need to be paid.

An Overview

All employers will have a Staging Date: once you have established this then you need to decide whether you want to assess your workers on that date or if you want to use a Postponement Notice so that you can assess them at a convenient date for your business (the Deferral Date). For new employees, these dates will change to being the first date of their employment or the deferral date if a postponement notice is used. Assessments are not required for non-UK workers, people under 16 or over 75 or anyone who provides services (i.e. is genuinely self-employed). The regulations require you to sort your members into the following groups: Eligible jobholders Non-Eligible jobholders, and Entitled workers Eligible jobholders must be automatically enrolled into a qualifying scheme, with minimum employee and employer contributions. Non-Eligible jobholders do not have to be automatically enrolled, but must have the option of opting into a qualifying scheme with the same employee and employer contributions. Entitled workers do not have to be automatically enrolled. They must be able to elect to opt in to a pension scheme, but no employer contributions need to be paid.

Step 5- Assessing your workers

Additional information

Q. What constitutes an Eligible jobholder?

A. An Eligible jobholder is any worker who works or ordinarily works in the UK and who is: aged 22 or more but less than State Pension Age, and earns over £10,000 a year.

Q. What constitutes a Non-Eligible jobholder?

A. A non-eligible jobholder is any worker who works or ordinarily works in the UK and who is: aged 16 or more but less than 75 and earns less than £10,000, but more than £5,772 a year OR aged 16 or more but less than 22 or between State Pension Age and under 75 and earns more than £10,000 a year.

Q. What constitutes an entitled worker?

A. An entitled worker is any worker who works or ordinarily works in the UK and who is: aged at least 16 and under 75, and earns less than £5,772 a year, £481 a month or £111 a week.

Q. Where is the optimum place to assess my workers?

A. First of all you need to consider your options – does your payroll solution offer an assessment facility and/or does your pension provider? Are you prepared to pay a third party to use their middleware solution? If your payroll provider/software is able to undertake the assessment within their software, there are some significant advantages in them undertaking the assessment: the data remains within the payroll system the whole time, minimising risk and removing the need for re-validation of data when it is received back from the pension provider; processing times are kept to a minimum – even if the information is turned around within an hour by the pension provider this can be significant for weekly payroll runs; there is no delay to the payroll process if there is any missing data, as this would be picked up by the normal payroll process. If your payroll provider/software is unable to undertake the assessment (or you have other reasons not to use it), then NOW: Pensions can undertake the assessment for you.

Please note that these figures are correct for the 2014/15 tax year but are subject for review by the government every year.

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