Auto-enrolment doesn’t apply to employees aged 75 or over. So, you shouldn’t continue or start taking pension contributions for these employees unless they’ve agreed to this. But we can accept contributions for these employees if they’d like.

Once a member reaches age 75, they won’t get tax relief on their contributions. Should they continue to contribute, they need to be aware that no tax relief will apply.

Employer contributions will continue to benefit from relief from corporation tax.