Auto-enrolment: overview | Practical Law
This practice note gives an overview of the employer pension reforms that require all UK employers to auto-enrol eligible workers in a pension scheme and make mandatory minimum contributions. The note summarises the key employer pension duties. It explains which workers are eligible for auto-enrolment, the right to opt out of a scheme once a jobholder has been auto-enrolled and the right of a worker not eligible for auto-enrolment to opt in.