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This guidance note applies only to pension schemes in England and Wales.

The automatic enrolment regime, established under Pensions Act 2008, Pt 1, imposes a duty on employers to make arrangements for the automatic enrolment of all of their eligible jobholders into a qualifying scheme. Employers are also required to contribute to that scheme on behalf of eligible jobholders.

The legislation recognises three categories of worker and treats each category differently. Employers should identify which category each of their workers belongs to, so that they know what they have to do under automatic enrolment in respect of each.

This guidance note describes which workers of an employer have to be included in a pension scheme under the automatic enrolment rules. For a shorter summary of the key questions in deciding which workers are covered by the automatic enrolment rules, see our interactive flowchart. Alternatively, for a static pdf version, see the Flowchart ― who needs to be enrolled.

The Pensions Regulator (TPR) has issued guidance to help employers comply