Pension Auto-enrolment
Find employees whose employer pension contributions fell below the UK auto-enrolment minimum.
- Ledger + payroll register
How the result is read
Under the Pensions Act 2008 an employer pays at least 3% of each jobholder’s qualifying earnings — gross pay between the lower and upper limits of the band — into a qualifying scheme. Contributions below it are arrears owed to the scheme, with The Pensions Regulator able to fine for them, and an unrecorded liability until paid. The rule is British, so the ledger’s currency decides whether it applies at all; a payroll in euros or dollars is told so rather than tested.
In the application
Pension Auto-enrolment is filed under Payroll, index letter H. "Run all analyses" runs it with every other analysis the ledger and the documents loaded can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under H, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required