Auto-enrolment review: The key points

The earnings threshold at which an individual is automatically enrolled into a workplace pension will be increased and aligned with the income tax personal allowance. This is currently set at £7,475 for 2011. Thresholds at which pension contributions become payable are aligned with the National Insurance primary threshold. Workers can opt in to saving and receive an employer contribution if they earn between these two thresholds. Auto-enrolment will apply to everyone in employment aged 22 to state pension age, which will reach 66 by 2020. The automatic enrolment duties should apply ...