Auto‑enrolment: an adviser guide to employer duties
Workplace pension rules, timelines and employer duties — explained for advisers supporting auto‑enrolment.
Key points for advisers
- Understanding how auto‑enrolment operates in practice
- Selecting providers and aligning payroll processes
- Employer duties under auto‑enrolment and the value it can deliver
- Duty start dates, timelines and critical actions
How auto‑enrolment affects employer clients
Auto‑enrolment, which was introduced in 2012, requires employers to enrol eligible employees into a workplace pension automatically. For advisers, this means supporting employer clients to meet their legal duties from enrolment through to ongoing contributions.
The benefits for employers and employees
Auto‑enrolment is designed to support retirement saving, but it can also deliver real value for employers. Well‑run schemes can strengthen employer branding, support recruitment and retention, and improve employee wellbeing.
As well as this, better financial security can reduce stress and help sustain performance.
Aviva supports advisers with clear communications and member information, helping employers keep employees engaged and informed about their pension benefits.
Which employees must be auto‑enrolled
Employers must auto‑enrol employees who meet the following criteria:
- between 22 and the State Pension age
- earning over £10,000 a year
- working in the UK
Employees who don’t meet the eligibility criteria can still opt in. Where they do, employers must make at least the minimum required contribution.
Understanding the cost for employers
The minimum total contribution is 8% of qualifying earnings, of which employers must contribute 3%. The other 5% can be made up of employee contributions or further employer contributions, which can be raised via salary sacrifice, though that has to be voluntary.
Advisers should also help employers factor in set‑up costs, professional advice, payroll processes and ongoing provider charges.
Key actions and when they apply
A workplace pension must be in place from the employer’s duties start date. Advisers typically recommend planning at least two months in advance of this.
The first step is selecting a pension provider and understanding the level of auto‑enrolment support they offer.
Employers must assess eligibility, confirm contribution levels and complete enrolment. With Aviva, this can be managed through a simple online file upload.
Once enrolment is complete, statutory communications must be issued and a declaration of compliance submitted.
Auto‑enrolment timelines and deadlines
The example below assumes an employer’s first employee starts on 1 January 2026.
| 2 months before duty start date | Scheme set‑up | 1 November 2025 |
| Duty start date (DSD) | Enrol eligible staff | 1 January 2026 |
| 6 weeks after DSD
| Statutory communications deadline | 12 February 2026
|
| 3 months after DSD | Postponement assessment deadline | 31 March 2026 |
| 5 months after DSD | Declaration of compliance deadline | 31 May 2026 |
| Ongoing | Regular assessment and contributions | Each payroll |
| 18 months after DSD
| Scheme recertification | 1 July 2027 |
| 3 years after DSD | Cyclical re‑enrolment | 1 January 2029 |
Ongoing duties after implementation
Employers must continue making contributions, assess eligibility each pay period and process opt‑outs within statutory windows.
Employees may ask to stop their contributions but employers can't encourage or prompt this. Requests must be recorded, and affected employees included at the next re-enrolment window.
Accurate record‑keeping is essential, supporting 18‑month recertification and three‑year re‑enrolment cycles.
What happens if deadlines are missed
Maintaining compliance is critical. Missed deadlines can lead to significant penalties from The Pensions Regulator.
We’ve pulled out some important points from auto enrolment law and legislation for employers, to explain what your clients need to do to make sure your scheme stays compliant. On that page they can also find how to get help if they are at risk of missing a deadline or failing to comply.
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