Auto Enrolment / work place pension

How we can help?


We can help you set up a NEST Pension for your business to ensure you comply with legal requirements.  To set up a NEST pension we charge a one-off fixed staging fee*.   You can then manage your employers NEST pension alongside your existing payroll or engage us to run your payroll & NEST pension for you.

NEST is the workplace pension set up by government.  NEST is free for employers and has been built specifically for auto enrolment.    

Work  place Pension schemes. What is automatic enrolment?

The law on workplace pensions has changed. Every employer with at least one member of staff now has new duties, including enrolling those who are eligible into a workplace pension scheme and contributing towards it. This is called automatic enrolment.

It is called automatic enrolment because it is automatic for your staff – they don't have to do anything to be enrolled into your pension scheme, but it is not automatic for you. You need to take steps to make sure your eligible staff are enrolled into a pension scheme. Even if you already pay contributions into a pension scheme for your staff, you still need to check if it is suitable for automatic enrolment.

The following tasks in particular will take you some time:

  • setting up a pension scheme
  • enrolling your staff into the pension scheme. Contributions to the scheme come from three places. You will make deductions from their pay, you will make employer contributions and the government will contribute via tax relief. You'll need to make sure you contribute the right amount
  • once you've completed steps 1-10, you'll need to let The Pensions Regulator know how you've met your automatic enrolment duties by completing a 

Remember, automatic enrolment is your legal duty and if you don’t act you could be fined.


Eligible Employees?

Carry out a quick review of your staff to help you work out what you have to plan next. When assessing who you'll need to automatically enrol, there are three different categories of staff to consider as illustrated in this table and explained below.

Your staff are people you pay via a payroll. You must assess them for automatic enrolment based on their ages and how much they earn, regardless of how many hours they work for you.

Monthly gross earnings


Weekly gross earnings


From 16 to 21

From 22 to SPA*

From SPA to 74


£486 and below

Has a right to join a pension scheme 1

£112 and below

Over £486 up to £833

Has a right to opt in 2

Over £112 up to £192

Over £833

Has a right to opt in

Automatically enrol 3

Has a right to opt in

Over £192

Figures correct as of 2015/2016. *SPA = state pension age

1 Has a right to join a pension scheme
If they ask you to, you must provide a pension scheme for them, but you don’t have to pay contributions.

2 Has a right to opt in
If they ask to be put into a pension scheme, you must put them in your automatic enrolment pension scheme and pay regular contributions.

3 Automatically enrol
You must put these members of staff in your automatic enrolment pension scheme and pay regular contributions. You don’t need to ask their permission. If they give notice, or you give them notice, to leave employment before you have completed this process, you have a choice whether to automatically enrol them or not.

It is against the law to try to influence your staff into opting out of your pension scheme.

You must carry out a full assessment of all your staff when you reach your staging date.

Work out your costs

One of your automatic enrolment duties will be to pay a regular contribution into your staff pension scheme. The table below shows the minimum amounts you'll need to contribute.


Employer minimum contribution

Total minimum contribution

Before 05/04/18


2% (including 1% staff contribution)

06/04/18 — 05/04/2019


5% (including 3% staff contribution)

06/04/2019 onwards


8% (including 5% staff contribution)

We have an online contributions calculator (see link below) that you can use to work out your minimum pension contributions for individual members of staff. When you start paying these contributions after your staging date, they'll need to be calculated and deducted via your payroll process.

There may also be one-off costs to consider, such as setting up your scheme, getting payroll software to manage automatic enrolment and any independent advice you might decide to take.


* The fee is dependent on how many employees an employers has on their payroll.  Our fees to set up a NEST pension for a new client, with a payroll of up to five employees would be £150+VAT, each additional employee on the payroll is charged at £10+ VAT / employee.  

Contact Us

Mrs Judith Wilson


JAWs Accountancy Services Ltd


Phone: 01530 412658

Mobile: 07866 223059


Packington, Ashby De La Zouch


LE65 1WG

Office hours

9.00 a.m. to 3.30 p.m.

Monday to Friday


JAWs Accountancy is an Accountancy practice based in Packington, Ashby-De-La-Zouch.  We offer Accounting services to small businesses and companies in Ashby and surrounds.




Our services include annual accounts, tax returns, VAT returnsbookkeeping, Payroll and self assessment.