Minimum contribution rates: You must pay at least 3% of your employees' qualifying earnings, with employees contributing 5%, making a total of 8%.

Qualifying earnings: These are earnings between £6,240 and £50,270 per year (2024/25 thresholds), including salary, bonuses, overtime, and some benefits.

Eligible employees: Workers aged 22 to State Pension age, earning over £10,000 per year, must be auto-enrolled.

Staging dates: Your auto-enrolment duties start from a specific date based on your business size and PAYE scheme.

Pension scheme: You must choose a qualifying workplace pension scheme, such as NEST or other providers.

Tax relief: Employee contributions receive tax relief, and employer contributions are tax-deductible business expenses.

Contribution calculations: Contributions are usually based on a percentage of pensionable earnings, with options for salary sacrifice arrangements.

Record-keeping: You must keep records of contributions, opt-ins, opt-outs, and assessments for six years.

Communications: You must provide prescribed information to employees about their pension rights and contributions.

Re-enrolment: Every three years, you must re-assess and re-enrol eligible employees who have opted out.