Legislation
How to check if your seasonal or temporary staff are eligible for auto-enrolment into a pension scheme
Date
Ongoing
Summary
If you employ seasonal or temporary staff you must assess them individually every time you pay them. This includes staff who work for you for a few days, a few weeks or several months.
Your assessment of who to put into a pension scheme may take more time and effort, as you will need to take into account:
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That they may only work for you for short periods of time
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That they may join and leave your employment in the middle of pay periods
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That their earnings and hours vary
Who do you need to put into a pension scheme?
You must assess your staff to work out who to put into a scheme based on their ages and how much they earn. If you employ family members they will need to be assessed too.
Any staff that are aged between 22 to State Pension Age and earn over £192 a week, or £833 a month, must be put into a pension scheme which you must pay into.
Payroll Legislation Guide
July – August 2024 | Election edition Do you know the dates of all the complex payroll legislation changes? Are you aware of what you need to do to ensure your business…