Payroll & employment
Every employer must assess staff, enrol eligible jobholders, pay contributions and complete a declaration of compliance. The duties and the deadlines.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityFrom your first employee's start date you must assess whether they are eligible jobholders, automatically enrol those aged 22 to state pension age earning over £10,000, pay minimum contributions of 3% employer and 5% employee, and file a declaration of compliance.
Assessment and enrolment
Administration and penalties
From your first employee's start date you must assess whether they are eligible jobholders, automatically enrol those aged 22 to state pension age earning over £10,000, pay minimum contributions of 3% employer and 5% employee, and file a declaration of compliance.
Eligible jobholders must be enrolled automatically. Non-eligible jobholders can opt in and receive employer contributions, and entitled workers can ask to join without a mandatory employer contribution. Assessment runs every pay period, not once.
Minimum contributions are 8% of qualifying earnings in total, with at least 3% from the employer. Qualifying earnings are banded, running between the lower and upper limits, unless you certify on a different definition of pensionable pay.
You must write to staff within six weeks of the duties start date, complete the declaration of compliance with The Pensions Regulator within five months, re-enrol eligible staff roughly every three years and re-declare, and keep records for six years.
Penalties start with a compliance notice, then a £400 fixed penalty and escalating daily fines from £50 to £10,000 a day by employer size. Inducing staff to opt out is a separate and more serious breach.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
It must be a qualifying scheme. NEST, Smart Pension and The People's Pension are the usual small employer choices and integrate with payroll software.
Refund contributions within the opt-out window and re-enrol them at the next cyclical re-enrolment date.
You still have to tell The Pensions Regulator your position if you receive a letter, even if no one is eligible.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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