Minimum contribution rates: Currently 8% total on qualifying earnings, with at least 3% from the employer.

Qualifying earnings: Based on earnings between £6,240 and £50,270 per year (2025/26 figures).

Employee contributions: Must be deducted via PAYE and can benefit from tax relief.

Tax relief: Employer contributions are tax-deductible as a business expense, reducing your corporation tax bill.

Staging dates: Depending on your business size, you had to comply by specific dates; check if you're already enrolled.

Eligible staff: Include those aged 22 to State Pension age earning over £10,000, but you can choose to include others.

Opting out: Employees can opt out, but you must re-enrol them every three years if eligible.

Record-keeping: Maintain records for six years, including contributions paid and opt-out notices.

Penalties: Failing to comply can lead to fines from The Pensions Regulator, starting at £400.

Salary sacrifice: Setting up salary sacrifice arrangements can save on National Insurance for both employer and employee.