On this page we look at two of the most common issues that can affect low-income workers who contribute to a pension under auto-enrolment – varying pay and having more than one job.

Due to the way tax relief is given for employees paying into net pay arrangement pension schemes, some low earners currently do not receive the same tax relief as those who pay into a relief at source pension scheme. Here we look at the problem and also tell you about the ‘low earner’s pension ...

If you are paying into a pension, the way you receive pension tax relief depends on what type of pension scheme you are in. This page provides more detail on the different ways that tax relief is given on pension contributions. 

Most people get a government top-up to their pension savings in the form of tax relief on their contributions. The way it is given depends on what kind of pension scheme you are in. 

Under auto-enrolment, employers must automatically enrol eligible workers into a qualifying pension scheme. Workers not automatically enrolled can opt in to a pension scheme, if they wish. 

The state pension is a taxable state benefit paid by the government to certain people who have reached state pension age.