What are the minimum contributions that an employer has to make?

Minimum contributions have been introduced in three stages known as phasing.

If the qualifying earnings basis is being used, the minimum contribution until 5 April 2018 was 2% with at least 1% from the employer.

Between 6 April 2018 and 5 April 2019 the minimum contribution was 5% with at least 2% from the employer, and from 6 April 2019 the minimum contribution is 8% with at least 3% from the employer.