If you are an employer you will have a duty to provide a workplace pension scheme for your staff.
Auto-enrolment has been coming in stages since 2012, it will be fully implemented by 2018.

What is Auto-enrolment?

It provides a statutory duty to all employers to automatically enrol their employees in to a pension scheme. This applies to all employees who:

  • Are not already in a qualifying pension scheme
  • Are at least 22 years old
  • Have not yet reached State Pension age
  • Earn more than the minimum earnings trigger − assumed to be £10,600 a year (2015/2016)
  • Work or ordinarily work in the UK

What do I need to do?

If you don’t already have a pension scheme in place you will need to choose one. SCVO has a partnership with Keegan and Pennykid to provide independent financial advice to voluntary organisations in Scotland, they can also carry out a workforce assessment to confirm which of your employees have to be automatically enrolled, tel: 0131 225 6005 or email: Enquiries@keegan-pennykid.com and there is lots of help available from the Pensions Regulator website.

The Pensions Regulator will contact you 12 months before your staging date (the date by which you have to have auto-enrolment in place). You can find out your staging date on their website.

You should communicate with your employees so that they know ahead of time what is happening and can decide whether to join the pension scheme or not – even though employees will be automatically enrolled, they can still choose to opt out.

From your staging date – you should make all eligible employees members of the pension scheme, unless they have opted out.

You must keep records for all employees to show that they have opted in or out.

The Charity Finance Group also has useful guidance:

Auto-enrolment for charities: a how to guide

Auto-enrolment for small charities: what you need to know