The employer duties will be applied differently to different categories of workers. Do you know how the Pension Reforms affect your organisation?

The three categories of worker are:

1.  Eligible jobholders

2.  Non-eligible jobholders

3.  Entitled workers

Who is an eligible jobholder?

  • A worker aged between 22 and state pension age
  • With annual earnings over £8105
  • Employer duty: Employer must automatically enrol an eligible jobholder into a qualifying pension scheme and make a contribution

Who is a non-eligible jobholder?

  • A worker aged either between 16 and 21 or between state pension age and 74
  • With annual earnings over £8105


  • A worker aged between 16 and 74 with annual earnings between £5564 – £8105

Employer duty: An employer is not required to automatically enrol a non-eligible jobholder into a qualifying pension scheme, but must do so and make a contribution if the non-eligible jobholder chooses to opt in.

Who is an entitled worker? 

  • A worker with annual earnings below £5564

Employer duty: Employer must arrange access to a pension scheme if the entitled worker asks the employer to do so.  This does not have to be a qualifying scheme.  The employer is not required to make a contribution.