Auto-enrolment

Employing anyone brings pension duties immediately. There is no charity exemption and no size threshold below which the duty disappears.

Employers must assess each worker, enrol those who qualify, contribute at least the statutory minimum, and re-enrol periodically. The duty starts on the first day of employment, and The Pensions Regulator can issue penalties for failure.

Set this up before the first payroll run rather than after — see payroll and pensions. The Pensions Regulator publishes free tools for small employers.