Hi , Mr . Sullivan . I just finished The Death of Dulgath and wanted to say how amazing it was and that the two trilogies as a whole were some of the most entertaining books I ' ve ever read . Thanks ! <| sep |> If a company hasn ' t reached it ' s Auto Enrolment date set by the Pensions Regulator it has no obligations other than anything agreed in the contract in terms of pension contributions . Many companies in this position don ' t offer a pension scheme at all , or if they do may only offer it to certain employees , for example . After a company has reached its AE date , it is obliged to meet all of the AE rules , which in summary are to enrol anybody between 2265 who is earning 10 k PA , and to offer the scheme to most other employees . The minimum contributions currently are only 1 % employer 1 % employee , and this is of qualifying earnings the earnings on which the main rate of NI is paid . In summary , lots of practical differences .