How do I set up auto-enrolment for a single employee?

From the employee's start date, assess whether they are an eligible jobholder, choose a qualifying pension scheme, enrol them if eligible with minimum contributions of 3% employer and 5% employee, write to them within six weeks, and file a declaration of compliance within five months.

An employee aged 22 to state pension age earning over £10,000 a year is an eligible jobholder and must be automatically enrolled. Someone earning less, or outside that age range, may still opt in, and the assessment is repeated at each pay run in case their circumstances change.

For a single employee, choosing a provider such as NEST, Smart Pension or The People's Pension that integrates with your payroll software makes ongoing administration far simpler than a scheme run manually alongside payroll.

Within six weeks of the duties starting you must write to the employee explaining how auto-enrolment applies to them, and within five months complete the declaration of compliance with The Pensions Regulator confirming what was done.

Even with a single employee, ongoing duties continue: contributions each pay period, handling any opt-out request within the window, and cyclical re-enrolment roughly every three years if they previously opted out.

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.