Pensions & auto-enrolment
Auto-enrolment duties end to end: assessment, postponement, opt-outs, re-enrolment and the declaration of compliance.
17 articles
Work it out
How to Legally Reduce Tax on a Pension
How to legally reduce tax on a pension: the 25% tax-free lump sum, using the Personal Allowance, phased drawdown and reclaiming emergency tax.
What is a defined contribution pension?
A defined contribution pension builds an invested pot from employer and employee contributions. How DC schemes work, how they differ from DB, and access rules.
Employer pension contributions: the full guide
What employers must pay into workplace pensions: the 3% minimum, corporation tax relief, salary sacrifice NI savings and payment deadlines for 2026-27.
Pension contributions tax relief explained
How pension contributions tax relief works in the UK: relief at source, net pay, the 20%, 40% and 45% bands and the £60,000 annual allowance for 2026-27.
Small employer pension duties: the full checklist
Auto-enrolment has no size threshold. Every duty a small employer owes, from the duties start date and scheme setup to contributions, records and declaration.
Declaration of compliance: a step-by-step guide
Employers have five months to file a declaration of compliance with TPR. What it is, who must file, the information to gather and how to submit it.
Qualifying earnings: how pension contributions work
Qualifying earnings sit between £6,240 and £50,270 for 2026-27. How the band works, what pay counts and how employers calculate pension contributions.
Pension opt out: the rules and the deadline
Auto-enrolled staff have one calendar month to opt out of a workplace pension and get a full refund. How the notice, the window and the refund work.
Salary sacrifice pension: how it works
Salary sacrifice cuts National Insurance for employer and employee, but a £2,000 cap arrives from April 2029. How the arrangement works and what to weigh.
Re-enrolment duties: the employer's 3-year reset
Every UK employer must re-enrol opted-out staff every three years. This guide covers the six-month window, who to assess, and the re-declaration deadline.
Pension postponement: how the 3-month rule works
How pension postponement works: the 3-month limit, the 6-week notice deadline, when employers use it, and why it cannot apply at re-enrolment.
NEST pension scheme: an employer's guide
How the NEST pension scheme works for employers: what it costs, how to set it up, how contributions are calculated, and how members' money is invested.
The Pensions Regulator explained for employers
What the Pensions Regulator does, the auto-enrolment duties it enforces, and the £400 penalties employers face for getting workplace pensions wrong.
Automatic Enrolment Pension: The Employer Guide
A complete employer guide to automatic enrolment: duties start date, worker categories, postponement, re-enrolment, declaration of compliance and penalties.
Workplace Pension Contributions Explained
How workplace pension contributions work: who pays, the earnings they are based on, the 22nd-of-the-month deadline, opt-outs and how they show on a payslip.
Minimum Pension Contribution: The UK Employer Guide
How the 8% minimum pension contribution works: the 3% employer and 5% employee split, the qualifying earnings band, certification sets and tax relief explained.
Moonworkers partners with PensionSync to automate pension auto enrolment
PensionSync brings pension management automation on Moonworkers