United Kingdom

Automatic Enrolment 

The KPMG approach

KPMG Pensions has developed a standard approach to help clients plan for and manage the impact of automatic enrolment.


Auto enrolment four stage approach graphic


Implementation challenges

  • Financial Impact – understanding all associated costs, including set-up, ongoing administration and escalating contribution levels (both employer and employee) and the impact these have on your business.
  • Current pension plan design – reviewing this to make sure it fits with your short and long term business and HR objectives.
  • HR & Payroll systems – capability to meet demands of both initial implementation and ongoing compliance.
  • Communication – rolling automatic enrolment out to your employees will require a robust communication plan to ensure compliance and employee understanding.
  • Timescales – sufficient time to plan and identify changes required to ensure compliance ahead of the fast approaching deadlines.


Checklist of considerations for employers

  • How many of your employees are currently not enrolled in a pension scheme?
  • Will your existing pension arrangements satisfy the statutory minimum?
  • Should you provide the same scheme and contribution rates to all members, or do you need to have alternative structures/contribution tiers?
  • What are your peers/competitors offering?
  • What proportion of opt-outs might be expected?
  • What ongoing administrative/management burden may this create?
  • Are your IT/Payroll/HR systems joined up and ‘fit for purpose’?
  • What is the impact on high earners? Should you have an alternative approach?
  • How can you mitigate the increase in cost?

Contact us

Gurmukh Hayre

Gurmukh Hayre


Head of DC Solutions

020 7694 1222