Assessing workers for workplace pensions - decision tree
1 June 2023
Key points
- Employers are responsible for auto-enrolling eligible workers into a qualifying pension scheme - without the workers having to make active choices
- Eligibility is based on the worker’s age and level of their earnings
- A re-enrolment exercise must be completed broadly every three years, to re-assess workers and enrol any eligible workers who are not active members of a qualifying pension scheme
- Employees with lifetime allowance protection are exempt from being auto-enrolled (or auto re-enrolled) - but this is at the discretion of the employer
Assumptions and limitations – The decision tree outcomes are based on a number of assumptions and are only illustrative. Abrdn does not accept any responsibility for any loss caused by reliance on this decision tree. This does not constitute financial or other professional advice from abrdn. If you require tax or other professional advice you should consult a suitability qualified professional.