Set up and manage a workplace pension scheme

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Employers and eligible staff

Employers have to provide a workplace pension scheme for eligible staff as soon as their first member of staff starts working for them (known as your 바카라 사이트˜duties start date바카라 사이트™).

You바카라 사이트™re usually an employer if you deduct tax and National Insurance contributions from an employee바카라 사이트™s wages.

Who you must enrol

You must enrol and make an employer바카라 사이트™s contribution for all staff who:

  • are aged between 22 and the State Pension age
  • earn at least £10,000 a year
  • normally work in the UK (this includes people who are based in the UK but travel abroad for work)

If staff become eligible because of a change in their age or earnings, you must put them into your pension scheme and write to them within 6 weeks of the day they meet the criteria.

If you바카라 사이트™re not sure what the State Pension age is you can use the State Pension age calculator to find out.

You do not have to enrol an employee if they give you proof of their lifetime allowance protection.