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ARTICLE · 16 MAY 2019

Automatic Enrolment – New Scheme Quality Requirements

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On 6 April, the quality requirements that pension schemes being used for automatic enrolment ("qualifying schemes") must meet are changing.

United KingdomEmployment and HR
Katherine Carter
Katherine Carter
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On 6 April, the quality requirements that pension schemes being used for automatic enrolment ("qualifying schemes") must meet are changing.

DC schemes – what's changing?

At present, for a DC scheme to be a qualifying scheme:

  • The employer must make a contribution of at least 2% of the worker's qualifying earnings.
  • The total contributions paid by the employer and the worker must be at least 5% of the worker's qualifying earnings.

From 6 April, the minimum employer contribution will rise to 3% and the minimum total contribution will rise to 8%.

Qualifying earnings are broadly gross earnings including salary/wages, commission, bonuses, overtime, and statutory maternity, paternity, adoption and sick pay between £6,136 and £50,000 (2019/20 figures). Where pensionable pay under a scheme is based on something other than qualifying earnings, employers can choose to satisfy one of three sets of alternative contribution requirements. Pensionable pay will vary

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