All employers have to auto-enrol eligible employees into a pension scheme. From April 2018, the minimum contribution will increase to 5% of qualifying earnings, of which the employer must pay at least 2%.
The government has also announced the results of a review of how auto-enrolment is operated. It is proposed that auto-enrolment be extended to younger workers so that by the mid 2020’s 18 year olds will be included. They also propose that contributions will be calculated on total earnings rather than just earnings over the national insurance lower earnings limit of £113 per week.