The company is required to assess the workforce in each pay reference period and classify each employee under the following categories:
|Under lower earnings threshold (£5,824)||Entitled worker|
|Between £5,824 and £10,000||Non-eligible jobholder|
|Over earnings trigger for automatic enrolment £10,000||
**State Pension Age
The company must then take the following actions:
Can ask to opt in. Company not required to contribute.
Can ask to opt-in and Company must pay contributions.
Company must auto-enrol and then pay contributions.