The tables below summarise the employer duties for each type of worker.
|Category of worker||Overview of employer duties|
Workers who are enrolled into an auto enrolment scheme have the right to opt-out. They have one month from their auto enrolment date or enrolment date to opt-out.
They must contact the pension provider for the opt-out notice and send the completed notice to the employer.
Once the employer receives a valid opt-out notice, they must:
If a worker decides to leave the scheme after the opt-out period, they normally won't receive a refund of contributions. Instead, they'll have the option to leave their retirement savings invested or transfer them elsewhere.