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Other deductions that might be
on a payslip
Pensions
You may have heard about pensions ‘auto enrolment’, which will broadly
apply to workers between the age of 22 and state pension age who work in
the UK, earn £10,000 or more, and are not already in a
workplace scheme.
There are no exceptions even for the smallest employers.
Until now, there has been a roll-out programme in place – slowly
bringing employers into auto enrolment by reference to a future
‘staging’ date. Employers who become an employer from 1 October
2017 will not have a pre-determined date for their staging date.
The rules say that on the first day a person starts working for them
(known as their duties start date), they should formally assess them to see if they
meet the criteria to be put into a pension scheme (although there will be an
option to postpone these duties for up to three months).
Some of the keys things you may have to do as an employer under auto
enrolment include:
• Putting in place a pension scheme
• Checking which workers are affected
• Writing to them
• Making payments of pension contributions
• Completing an online form as your declaration of compliance.
For more information on these issues see our factsheet ‘Auto enrolment’.
You can download this factsheet from our website at:
www.disabilitytaxguide.org.uk/
about/resources
page 37 Taking on a personal assistant – a basic guide • Final thoughts
