Auto enrolment - animated tutorial available on fluctuating hours and pay
The Pensions Regulator have produced an animated tutorial for employers explaining what happens when your staff’s hours and pay vary, and how it can affect when they must be put into a pension scheme and how much you both have to pay in.
Any staff aged between 22 up to state pension age who earn over £192 a week or £833 a month, must be put into a pension scheme which you must pay into (unless they opt out). Once you have put them into a scheme they will remain in the scheme but the rise and fall in their earnings will affect the contributions you both make to the scheme.
The animated tutorial and further information on assessing staff whose hours and pay varies can be found on the Pensions Regulator website.
Our guidance on general auto enrolment matters can be found here: http://disabilitytaxguide.org.uk/paying-wages/pensions-auto-enrolment/