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Auto-enrolment minimum contribution timetable is extended

The Government has announced that the auto-enrolment minimum contribution timetable will be extended.

Minimum contribution requirements apply where an employer uses its own defined contribution pension scheme to comply with its auto-enrolment duties.

These are being phased in over two transitional periods spanning six years. The date from which the next two scheduled increases in contribution levels apply has been extended by six months so as to align with the start of the tax year. This is intended to simplify auto-enrolment for the smallest employers in particular.

The new deadlines will be as follows:

Year    Minimum employer contribution Total contribution (including tax relief)
Employer’s staging date to 5 April 2018 1% 2%
6 April 2018 to 5 April 2019 2% 5%
From 6 April 2019 3% 8%


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