What pension contributions are made for a partial period when an employee is first enrolled?

When an employee is first enrolled in a pension scheme, it may be in the middle of a tax period. For example, if a monthly-paid employee is auto enrolled on the 1st of the month, this is not the start of a tax month.

Your pension scheme rules should tell you whether to take a contribution for a partial period, and how to calculate it:

• If the scheme rules say there is no contribution, put the enrolment date in the 'Contributions Start Date' box on the 'Pensions etc' tab. The system will skip the partial tax period and start with the next period.
• If the scheme rules say a partial contribution should be made, leave the 'Contribution Start Date' blank and set the contribution amount manually.

If you are making the minimum allowed contributions for automatic enrolment, there should be no payment for the partial period.