This Practice Note answers frequently asked questions about practical aspects of auto-enrolment, including worker assessment, postponement, opt-out and re-enrolment, salary sacrifice, TUPE transfers, scheme certification, provider changes and correcting non-compliance. For general guidance on the auto-enrolment regime, see Practice Note: Auto-enrolment—an introduction. What is the practical difference between an eligible jobholder, a non-eligible jobholder and an entitled worker? The category into which a worker falls determines whether the employer must enrol them automatically, must enrol them if they opt in, or need only arrange access to a pension scheme if they ask to join. Each category requires the individual to be a worker who works or ordinarily works in Great Britain under the worker’s contract. For further information on the meaning of ‘worker’, see Practice Note: Worker status. An eligible jobholder is broadly a worker aged at least 22 but under state pension age whose qualifying earnings exceed the earnings trigger. The employer must automatically enrol an eligible jobholder into an ‘automatic enrolment scheme’ unless an exception applies. For the 2026/27 tax year, the earnings trigger is £10,000 a year and