Last updated: 14 October 2026
Do seasonal and temporary employees need to be put into a workplace pension?
Yes, if they meet the auto-enrolment criteria. Temporary, seasonal and casual workers have the same automatic enrolment rights as permanent staff. If a worker is aged 22 to State Pension age and earns over £10,000 a year (£833 a month, or £192 a week), you must enrol them. You can, however, use postponement to delay assessment for up to 3 months. That is often useful for short-term staff, because many will have left before the postponement ends.
Who must be enrolled
| Worker | Earnings in the pay period | Employer duty |
| Aged 22 to State Pension age | Over £10,000 a year equivalent | Must enrol automatically |
| Aged 16 to 74 | Between £6,240 and £10,000 a year equivalent | Can opt in; employer must contribute |
| Aged 16 to 74 | Under £6,240 a year equivalent | Can ask to join; no employer contribution required |
These thresholds were confirmed for 2025/26. Check The Pensions Regulator’s website for the 2026/27 figures before you assess workers.
Postponement for short-term workers
You can postpone automatic enrolment for up to 3 months from a worker’s start date. You must write to the worker within 6 weeks of their start date to tell them. During postponement, the worker can still ask to join, and you must enrol them if they do. At the end of the period, you assess them again and enrol them if they are eligible.
Contributions
The minimum total contribution is 8% of qualifying earnings, with at least 3% from the employer. Qualifying earnings are between the lower and upper limits set each year. Contributions are deductible for corporation tax or income tax.
Example
A seaside café takes on 6 staff for 10 weeks over the summer. Each earns £320 a week. The café writes to them within 6 weeks to postpone assessment for 3 months. All 6 leave before the end of the postponement, so no one is enrolled unless they ask to join. One worker asks to opt in, so the café enrols her and pays employer contributions.
Declaring compliance for new employers
If you take on staff for the first time, your duties start on the day your first employee starts work. You must complete a declaration of compliance with The Pensions Regulator within 5 months of that date, even if all your staff are temporary.
Agency workers
If you use agency staff, the agency is usually the employer for auto-enrolment, unless the worker is paid directly by you. Check the contract.
Re-enrolment and records
Every 3 years you must re-enrol eligible workers who opted out, and submit a re-declaration of compliance to The Pensions Regulator. Keep records of assessments, letters and opt-outs for 6 years.
Penalties
The Pensions Regulator can issue fixed penalties of £400 and escalating daily penalties for failing to comply.
Frequently asked questions
Do I have to enrol someone who works one shift?
Only if their earnings in that pay period are above the trigger.
Can a worker opt out?
Yes, within one month of being enrolled, and get a refund.
Does postponement apply to every worker?
You can choose who it applies to, but must tell each one.
Do students count?
Yes, the same rules apply.
Related: missed PAYE payment deadlines and new employee tax codes.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with auto-enrolment for temporary staff. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
