The Government has announced that the auto-enrolment minimum contribution timetable will be extended.

Minimum contribution requirements apply where an em- ployer uses its own defined contribution pension scheme to comply with its auto-enrolment duties. These are be- ing phased in over two transitional periods spanning six years. The dates of the next two scheduled increases in contribution levels have been extended by six months (to align with the start of the tax year). This is intended to simplify auto-enrolment for the smallest employers in particular.

The new deadlines are as follows:

Year - Employer’s staging date to 5 April 2018

Minimum Employer Contribution - 1%

Total contribution (including tax relief) - 2%

6 April 2018 to 5 April 2019

Minimum Employer Contribution - 2%

Total contribution (including tax relief) - 5%

From 6 April 2019

Minimum Employer Contribution - 3%

Total contribution (including tax relief) - 8%