This subject can cause a lot of confusion, especially if the worker is paid in arrears. For auto enrolment the dates submitted to the pension scheme need to be the relevant pay reference periods. The pay reference period is the period in which the employees’ wages/earnings are paid, not when they are earned (the earnings period).
For example: Samantha is paid a weekly salary and works 1 to 7 April but is paid in arrears on 10 April. Her earnings period is 1 to 7 April, but her pay period is 8 to 14 April.
It is the pay reference period dates (in this example that is 8 - 14 April) that should be submitted to the pension provider along with contribution data.
Another example, Tarquin is paid weekly every Friday for the hours he worked during that week, beginning on Monday 1 April and ending on Sunday 7 April and paid on Friday 5 April. The earnings period and pay period are both Monday 1 April – Sunday 7 April.
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