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Auto-enrolment duties end to end: assessment, postponement, opt-outs, re-enrolment and the declaration of compliance.
17 articles

How to legally reduce tax on a pension: the 25% tax-free lump sum, using the Personal Allowance, phased drawdown and reclaiming emergency tax.

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.

What employers must pay into workplace pensions: the 3% minimum, corporation tax relief, salary sacrifice NI savings and payment deadlines for 2026-27.

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.

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.

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 sit between £6,240 and £50,270 for 2026-27. How the band works, what pay counts and how employers calculate pension contributions.

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 cuts National Insurance for employer and employee, but a £2,000 cap arrives from April 2029. How the arrangement works and what to weigh.

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.

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.

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.

What the Pensions Regulator does, the auto-enrolment duties it enforces, and the £400 penalties employers face for getting workplace pensions wrong.

A complete employer guide to automatic enrolment: duties start date, worker categories, postponement, re-enrolment, declaration of compliance and penalties.

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.

How the 8% minimum pension contribution works: the 3% employer and 5% employee split, the qualifying earnings band, certification sets and tax relief explained.

PensionSync brings pension management automation on Moonworkers