6 April 2013: Some guidance documents and resources have been updated to show the new earnings thresholds for the 2013-2014 tax year. Affected documents are identified as 'UPDATED'. We have provided a breakdown of the earnings thresholds by pay reference period for the current and previous tax year:

Automatic enrolment earnings thresholds

We will be making further, more extensive updates to all the guidance on this page in line with the outcome of the consultation on draft regulations and other proposed changes, currently scheduled for publication by the Department for Work and Pensions (DWP) in July 2013.

• Guidance 1: Employer duties and defining the workforce (PDF, 433kb)

  An introduction to the new employer duties

• Guidance 2: Getting ready (PDF, 441kb)

  First steps to prepare for the new employer duties

• Guidance UPDATED: 3: Assessing the workforce (PDF, 466kb, 25 pages)

  How to identify the different categories of workers

• Guidance UPDATED: 3a. Postponement (PDF, 390kb)

  An explanation of how to apply postponement

• Guidance 3b. Transitional period for DB and hybrid schemes (PDF, 250kb, 15 pages)

  Delaying automatic enrolment for eligible jobholders who meet certain conditions

  Note: Any employer considering using the transitional period should note the written Ministerial Statement laid in Parliament on 19 December 2012.  

• Guidance 3c. Having completed the assessment (PDF, 354kb)

  The next steps for an employer after the assessment

• Guidance UPDATED: 4: Pension schemes (PDF, 442kb)

  Pension schemes under the new employer duties

• Guidance 5: Automatic enrolment (PDF, 539kb)

  An explanation of the automatic enrolment process

• Guidance 6: Opting in, joining and contractual enrolment (PDF, 234kb)

  How to process pension scheme membership outside of the automatic enrolment process

• Guidance 7: Opting out (PDF, 593kb, 18 pages)

  How to process 'opt-outs' from workers who want to leave a scheme

• Guidance 8: Safeguarding individuals (PDF, 267kb)

  The new safeguards for workers

• Guidance 9: Keeping records (PDF, 303kb)

  Records that must be kept by law under the new employer duties

Please note

This guidance is designed to assist employers in complying with their duties. This guidance is not intended to be a definitive way of complying with the duties of the Pensions Act 2008 and the regulations made under the Act. The Pensions Regulator cannot provide a definitive interpretation of the law; only the courts can do this. If you have any doubts of your legal rights or obligations please seek legal advice. Any alternative approach to that appearing in this guidance will nevertheless need to meet the underlying legal requirements.