What are the three categories of worker and what are the employer duties for each category?

There are three categories, Eligible Job Holder, Non Eligible Job Holder and Entitled Worker. The category a particular worker falls into is based on their age and how much they earn in each pay period. The three categories and how they must be treated are:

Eligible Job Holder – they must be automatically enrolled into an auto enrolment pension scheme and the employer must make contributions for them.

Non Eligible Job Holder– they don’t have to be put in an auto enrolment pension scheme automatically but they do have the right to opt into their employer’s auto enrolment pension scheme and if they do the employer must make payments for them.

Entitled Worker – they have the right to join a pension scheme but even if they do the employer does not have to make payments for them but does have to collect the employees own contributions and send them to the pension scheme provider.

Can employers get help with this? Click here to find out more.

How much does an employer have to pay into an auto enrolment pension? Click here to find out more.

---

What is auto enrolment?

When does auto enrolment start for employers?

What does an employer need to do to meet auto enrolment requirements?

What are the three categories of worker and what are the employer duties for each category?

What are the minimum contributions that must be paid into an Auto Enrolment Pension scheme?

Do I have to use Qualifying Earnings as the definition of pensionable pay?

Can employers get help with Auto Enrolment?

Will my existing company pension plan meet the Auto Enrolment requirements?

Are there any penalties if an Employer fails to meet their Auto Enrolment duties?

How can an Adviser help with Auto Enrolment?