As an employer, one of your automatic enrolment duties will be to pay a regular contribution into your staff pension scheme. The table below shows the minimum amounts you’ll need to contribute.
For many businesses currently without an employee pension scheme, the new mandatory employer contributions will be an additional cost to the business.
| Date | Employer minimum contribution | Total minimum contribution |
| Before 30/09/17 | 1% | 2% (including 1% staff contribution) |
| 01/10/17 — 30/09/18 | 2% | 5% (including 3% staff contribution) |
| 01/10/18 onwards | 3% | 8% (including 5% staff contribution) |
Contributions begin after your staging date and they need to be calculated and deducted via your payroll process.
If you use payroll software, this will be straight forward. However, making the deductions is only the start of your responsibilities as an employer……..
Corporate finance 
Small business services 
Corporate tax 
Audit and assurance 