Paul Weeks
13 Oct 2016
The new regulations, that confirmed the change of dates from which the auto enrolment minimum contribution increases need to occur, have now been passed by Parliament.
The minimum required contributions and effective dates are detailed below:
| Phasing dates | Qualifying Earnings Basis | Tier 1 | Tier 2 | Tier 3 |
| Staging Date – 5th April 2018 | 2% (of which 1% employer) | 3% (of which 2% employer) | 2% (of which 1% employer) | 2% (of which 1% employer) |
| 6th April 2018 – 5th April 2019 | 5% (of which 2% employer) | 6% (of which 3% employer) | 5% (of which 2% employer) | 5% (of which 2% employer) |
| 6th April 2019 onwards | 8% (of which 3% employer) | 9% (of which 4% employer) | 8% (of which 3% employer) | 7% (of which 3% employer) |
For more information or advice on Auto Enrolment please contact your usual Wingate team or call / email us on:
Tel: 01883 332260
Email: info@wingatebs.com
This information is based on our current understanding of legislation which can change without notice. Professional advice should always be sought prior to making any changes to your arrangements or deciding on any action in this respect.
