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Pensions

Last updated 11 September 2026 · 2026 to 2027 figures where stated

Auto-enrolment pension duties.

Employers must assess their workforce and meet workplace pension duties when the rules apply. The Pensions Regulator sets out the employer process and ongoing responsibilities.

Assess workers

Assess each worker using age, earnings and employment information. Reassess workers when circumstances or pay change.

Communicate and enrol

Provide the required information, enrol eligible workers, process pension deductions and complete the employer declaration or relevant updates.

Ongoing duties

Maintain records, pay contributions on time, manage opt-outs and re-enrolment, and keep the pension scheme and payroll information aligned.

Official sources.

Check the current guidance before you rely on a rate, threshold, deadline or relief.

Need help with payroll and pensions?

Swift Accountancy can help coordinate payroll information with pension deductions and ongoing payroll administration.

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