The Pensions Regulator

Do I need to put a staff member into a pension scheme when they meet the earnings threshold on a one off basis eg as a result of a bonus?

If your member of staff meets the earnings threshold due to receiving a bonus, you can choose to use postponement which means you can delay putting them into a pension scheme for up to three months. At the end of the postponement period, you will need to assess their earnings again to see if they meet the earnings threshold and if they do you will need to put them into a pension scheme and pay into it.

Find out more about postponement.

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