Workplace pensions for remote and hybrid teams

Remote and hybrid staff have exactly the same automatic enrolment rights as staff in the office. If someone works or ordinarily works in Great Britain, earns over £10,000 a year and is aged 22 to State Pension age, you must put them into a workplace pension. The questions remote working raises are about staff who spend time abroad, how you send the legal letters, and how staff manage a pension they never discuss face to face.

Do remote workers have to be auto-enrolled?

Yes. The Pensions Act 2008 defines a jobholder as a worker “who is working or ordinarily works in Great Britain under the worker’s contract”, aged at least 16 and under 75, with qualifying earnings. Working from home in Leeds or from the office in London makes no difference.

Assess every worker against the 2026/27 thresholds from The Pensions Regulator (TPR):

Staff aged 22 to State Pension age who earn above the trigger must be enrolled. Others can opt in or ask to join. Northern Ireland has its own equivalent legislation with the same duties. See our auto-enrolment guide for every category of worker.

How much do you have to pay?

The minimum total contribution is 8% of qualifying earnings, of which you pay at least 3%, according to GOV.UK. The employee pays the rest, including tax relief.

Example. A home-based employee on £30,000 has qualifying earnings of £23,760 (£30,000 minus £6,240). The minimum is £712.80 a year from you and £1,188 from the employee, £1,900.80 in total. Try our pension contributions calculator for other salaries.

What about staff who work from abroad?

The test is where the worker is based, not where their contract says they work. In R (Fleet Maritime Services) v The Pensions Regulator, decided on 21 December 2015, Mr Justice Leggatt described a worker’s base as “a place from which the worker sets off at the start and to which the worker returns at the end”. The base is judged by how the contract works in practice.

Use this decision list as a starting point:

• If a UK employee works abroad for a few weeks and returns to their UK home, their base is still in Great Britain. Keep them enrolled.
• If a UK employee moves abroad permanently and works from there, their base has probably moved. They may stop being a jobholder; take advice before you stop contributions.
• If you are an overseas company with a member of staff working from home in Great Britain, that person is likely to be ordinarily working in Great Britain, so duties can apply.
• If the person is genuinely self-employed, they are not a worker and you have no duty. Check employment status first.

Commentators note that the base test does not always match the UK tax residence rules, so payroll and pension treatment can differ for the same person. Where a case is unclear, get legal advice.

Can you send pension letters by email?

Yes. TPR’s guidance on writing to staff says the information can go in the body of an email or as a PDF attachment, as well as by post or by hand. These do not count:

• a link to an internet or intranet page
• a poster in the workplace

You must write to every member of staff individually within six weeks of your duties start date. Staff you enrol must also receive TPR’s insert. TPR publishes translated letter templates, including Polish, Romanian and Bulgarian.

Setting up a pension that works for a distributed team

Remote staff rely on the provider’s apps and website, so check these before you choose. A checklist:

• Staff can register and see their balance online or in an app
• Opt-out and contribution changes can be made online
• Your payroll software sends contributions automatically (see pension and payroll integration)
• Communications go to personal email addresses, not only work accounts
• Letters can be issued in staff members’ first languages where needed

Compare charges and features in our workplace pension providers compared guide.

Salary sacrifice for remote teams

Salary sacrifice works the same way for remote staff, but the rules change in 2029. From 6 April 2029, only the first £2,000 a year sacrificed into a pension is free of National Insurance. Read the salary sacrifice cap from 2029 before you promote a new scheme.

What employers should do now

1. List every worker’s normal place of work and flag anyone spending long periods abroad.
2. Assess each worker against the 2026/27 thresholds each pay period.
3. Send letters by email or post within six weeks, never as an intranet link.
4. Check your provider’s online tools suit staff you rarely see.
5. Diary your re-enrolment date, which comes round every three years.

Frequently asked questions

Do I have to auto-enrol staff who work from home?

Yes. Staff who work or ordinarily work in Great Britain must be assessed in the same way wherever they work, including from home.

Do I have to enrol an employee who works abroad?

It depends on their base. If they set off from and return to Great Britain, they still ordinarily work there and should stay enrolled.

Can automatic enrolment letters be sent by email?

Yes. TPR accepts letters in an email body or as an attachment, but not a link to an intranet or website.

What are the auto-enrolment thresholds for 2026/27?

The earnings trigger is £10,000 a year. Contributions are due on qualifying earnings between £6,240 and £50,270.

What is the minimum employer pension contribution?

At least 3% of qualifying earnings, with a total minimum of 8% including the employee’s share and tax relief.