Under auto-enrolment, both the employer and employee contribute to a workplace pension, based on a set percentage of qualifying earnings. The employer’s contribution goes directly into the pension scheme, while the employee’s share is deducted from their wages before tax and increased with government tax relief. This system ensures that employees are automatically enrolled into a pension plan, making it easier to save for retirement. Apex Accountants manages the entire auto-enrolment process, ensuring contributions are accurate and compliant with regulations.