Workplace pension

Verified against HMRC and gov.scot sources · Last reviewed 23 May 2026
Workplace pension — A workplace pension is a pension scheme that your employer organises on your behalf. UK auto-enrolment law requires employers to enrol all eligible employees automatically — you can opt out, but you'd lose the employer contribution. Workplace pensions are usually defined contribution schemes (your pot depends on contributions and investment growth), and increasingly often offered with salary sacrifice.

Auto-enrolment basics

Since 2012, UK employers have been legally required to automatically enrol eligible workers into a workplace pension. To qualify for auto-enrolment in 2026/27 you must:

  • Be aged 22 or over (and under State Pension age)
  • Earn at least £10,000 a year (the auto-enrolment earnings trigger)
  • Work in the UK

You can opt out within one month if you don't want to participate, but you'll be re-enrolled every 3 years if you remain eligible — employers must reassess regularly.

Statutory minimum contributions

The minimum total contribution to a workplace pension is 8% of qualifying earnings, split:

  • You: 5% (subject to your opt-out)
  • Your employer: 3%

Qualifying earnings are the band between £6,240 and £50,270 (the auto-enrolment thresholds). So if you earn £30,000, qualifying earnings are £30,000 − £6,240 = £23,760, and 5% of that = £1,188 you'd contribute.

Many employers offer higher contributions, often as a match. A common pattern is "we'll match up to 5%" — meaning if you contribute 5%, they contribute 5% too, for a total 10% going into your pension. Always check your employer's specific scheme.

The three mechanisms

Workplace pensions use one of three tax-relief mechanisms:

  • Salary sacrifice — most tax-efficient; the contribution skips Income Tax AND NI
  • Net pay arrangement — contribution skips Income Tax (but you still pay NI)
  • Relief at source — contribution comes from take-home; provider claims 20% basic-rate relief automatically

Most modern workplace pensions use either net pay or relief at source. Salary sacrifice is increasingly common in tech and financial services but less common in smaller employers and the public sector.

Choosing between schemes

You generally don't get to choose your workplace pension — your employer picks the scheme. But you usually do get to choose:

  • Your contribution rate (above the statutory minimum)
  • Investment choice within the scheme (most providers offer 5–15 funds, often with a default lifestyle option)
  • Whether to use any salary sacrifice option

For workers with multiple jobs or those starting work later in life, a personal pension (SIPP) can run alongside the workplace pension — but you'd lose any employer match by routing contributions away from the workplace scheme. The standard advice is "always claim the full employer match first."

What happens when you leave a job

Your workplace pension stays in the scheme. You can:

  • Leave it where it is — the pension grows under the scheme's rules, but you stop contributing
  • Transfer it into your new employer's scheme
  • Transfer it into a personal pension or SIPP for consolidation

After multiple jobs, many people have a collection of small pension pots from previous employers. The Pension Tracing Service helps locate forgotten pensions; consolidation isn't automatic.

Related glossary terms

Sources

All figures on this page are sourced from official UK government publications. We don't cite secondary commentary or other calculator sites.

  1. GOV.UK — Workplace pensions
  2. GOV.UK — Workplace pensions: automatic enrolment
  3. The Pensions Regulator — Detailed guidance for employers

For the calculation methodology behind every figure on this page, see our methodology. For our review and update process, see our editorial standards.

Last reviewed: 23 May 2026. Next review due 23 November 2026.

Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.