Jobholder | Practical Law

Jobholder | Practical Law

Jobholder

Jobholder

Practical Law UK Glossary 2-521-1968 (Approx. 3 pages)

Glossary

Jobholder

A term used in the Pensions Act 2008 (PA 2008) to refer to an individual who:
  • Works (or ordinarily works) in the UK under a contract.
  • Is aged at least 16 and under 75.
  • Is paid qualifying earnings by an employer in a relevant pay reference period.
When an employer becomes subject to the employer duties imposed by the PA 2008, it must auto-enrol an eligible jobholder in an automatic enrolment scheme, unless he is already an active member of a qualifying scheme. An eligible jobholder is a jobholder who is aged at least 22 but has not reached state pension age and who earns more than the earnings trigger of £10,000 a year (in the 2024/25 tax year).