🇬🇧 United Kingdom
UK Auto-Enrolment: NEST & The Pensions Regulator.
UK auto-enrolment, regulated by The Pensions Regulator (TPR), requires employers to automatically enrol eligible workers into a qualifying workplace pension and make minimum contributions. Pensvyne handles the full lifecycle from eligibility assessment to re-enrolment declarations.
Key parameters.
Regulator
The Pensions Regulator (TPR)
Default provider
NEST (National Employment Savings Trust)
Employer minimum
3% of qualifying earnings
Employee minimum
5% of qualifying earnings (includes tax relief)
Total minimum
8% of qualifying earnings
Lower QE threshold
£6,240 per year (2025/26)
Upper QE threshold
£50,270 per year (2025/26)
Re-enrolment cycle
Every 3 years from staging date
Annual filing
Declaration of compliance to TPR
What Pensvyne handles.
- Eligibility assessment for every employee each pay period — eligible jobholder, non-eligible jobholder, and entitled worker classifications applied correctly
- Qualifying earnings calculation against current lower and upper thresholds — adjusted automatically when HMRC publishes annual updates
- Statutory enrolment notifications generated and sent to employees within the required timeframe
- One-month opt-out window tracked per employee; opt-out notices processed and contribution refunds initiated
- Salary sacrifice and net pay arrangement contribution calculations with correct NI and income tax implications
- 3-year re-enrolment cycle management — date tracking, notifications, and re-declaration submission to TPR
- Annual declaration of compliance report generated and submitted to TPR on schedule
- Annual employee benefit statement generated and delivered via the employee portal — meets IORP II requirements