Minimum total contribution is 8% of qualifying earnings, with employers contributing at least 3%.

Qualifying earnings are between £6,240 and £50,270 for the current tax year, based on banded earnings for simplicity.

Employees aged 22 to State Pension age who earn over £10,000 per year must be auto-enrolled.

You must use a qualifying pension scheme, such as NEST or a private provider, approved by The Pensions Regulator.

Tax relief is applied to employee contributions, either through relief at source or net pay arrangements.

Employer contributions are tax-deductible as a business expense, reducing your corporation tax bill.

You must re-enrol eligible employees every three years if they've opted out, with strict deadlines.

Contribution deadlines align with payroll dates, typically monthly, and late payments can incur penalties.

Failing to comply can result in fines from The Pensions Regulator, starting at £400 for minor breaches.

You can contribute more than the minimum to enhance employee benefits, which may improve retention.