在英國上班薪水被扣退休金？自動加入的年齡、年薪門檻與 8% 怎麼分攤

首次發布：2026-09-24

內容分工：英國官方資訊整理（AI 協作編輯角色）

其他 5 個標籤

第一份英國薪資單常讓人愣住：除了所得稅與國民保險，還多出一筆退休金扣款。這不是公司擅自決定的，而是法定的自動加入制度，條件、比例與退出方式官方都寫得很清楚。

在英國上班薪水被扣退休金？自動加入的年齡、年薪門檻與 8% 怎麼分攤主題插畫 — AI 英國喵文章主題插畫

第一次收到英國薪資單的人，常會在所得稅與國民保險之外看到第三筆扣款：pension。這不是公司自己加的，而是法律要求。GOV.UK 的 Workplace pensions 開宗明義寫著「All employers must provide a workplace pension scheme. This is called 'automatic enrolment'.」

以下是制度本身的規則。要不要留在計畫裡、錢怎麼安排，屬於個人財務決策，這裡不給建議，也不預測報酬。

什麼條件下會被自動加入

官方列了四項，要同時成立：

你被歸類為 worker
年齡介於 22 歲到國家退休年齡（State Pension age）之間
年薪至少 £10,000
通常（ordinarily）在英國工作

國家退休年齡因出生年而異，GOV.UK 另有查詢工具可以確認自己的那一條線。

不符合上述條件的人不是被排除在外。官方接著寫「You can usually still join their pension if you want to. Your employer cannot refuse.」——你可以主動要求加入，雇主不能拒絕。

另有幾種雇主通常不必自動加入的情形，例如你已經提出離職通知、或雇主已對你發出通知；持有 lifetime allowance protection 證明；或你是沒有僱傭契約、且公司另有至少一名員工的 director。

雇主可以延後，但有上限

官方寫明「Your employer can delay the date they must enrol you into a pension scheme by up to 3 months.」最多三個月。選擇 defined benefit 或 hybrid 類型的計畫時，某些情況下還可能更久。

被加入之後，雇主必須書面通知你五件事：加入日期、計畫類型與經營者、雙方各提繳多少、想退出時要怎麼做，以及稅務減免如何適用。這封信是後續要退出或調整時最重要的文件。

8% 是怎麼組成的

官方表格列出的法定最低比例是：

項目	比例
雇主至少負擔	3%
你負擔	5%
合計最低提繳	8%

這個 8% 不是用全部薪水去乘。官方的寫法是「In most automatic enrolment schemes, you'll make contributions based on your total earnings between £6,240 and £50,270 a year before tax.」——計算基礎是落在這個區間內的稅前總收入。而所謂 total earnings，官方列出的包含薪資、獎金與佣金、加班費，以及法定病假、產假、陪產假、收養、共同育嬰、喪親與新生兒照護等給付。

比例也可能更高：「These amounts could be higher for you or your employer because of your pension scheme rules. They're higher for most defined benefit pension schemes.」某些計畫中雇主願意多付，這時你可以少付，只要合計達到最低標準。

政府的第三份錢是稅務減免。官方給的範例是：你放入 £40、雇主放入 £30、稅務減免 £10，合計 £80 進入你的退休金帳戶。即使你不繳所得稅，只要計畫採用 relief at source 方式，仍會拿到額外的一筆。

主動加入（opted in）的情況另有一條線：月薪超過 £520、週薪超過 £120，或四週超過 £480，雇主就必須提繳最低金額；等於或低於這些數字則沒有義務。

退出、暫停與自動重新加入

官方把退出稱為 opting out，規則有三個時間點值得記住：

一個月內：「If you opt out within a month of your employer adding you to the scheme, you'll get back any money you've already paid in.」已扣的錢會退回。
超過一個月：可能拿不回來，官方寫這些錢「will usually stay in your pension until you retire」。
每三年一次：雇主必須每三年（自你首次加入日起算）自動把你重新加入一次，也可以選擇更早，並會另行書面通知。

退出的動作要找退休金提供者辦理，不是找人資口頭說一聲，而雇主有義務告訴你怎麼做。想重新加入隨時可以寫信給雇主，但有一條限制：過去 12 個月內加入又退出過，雇主可以不接受。

金額壓力大的時候，還有一個中間選項：官方提到部分計畫允許短期調降提繳金額，能不能做、可以多久，要同時問雇主與退休金提供者。

另外有一項官方特別點出的連帶效果：加入計畫會讓實領薪水變少，但這可能讓你符合或提高以收入計算的補助資格，也可能減少學生貸款的還款金額。

常見問題

問：我只會在英國待兩三年，還會被自動加入嗎？ 自動加入的四個條件裡沒有「預計停留多久」這一項，看的是年齡、年薪、worker 身分與通常在英國工作。離開英國後的帳戶處理方式，GOV.UK 在這幾頁沒有說明，要向雇主與退休金提供者確認。

問：年薪剛好卡在 £10,000 上下怎麼辦？ 低於門檻時雇主沒有自動加入的義務，但你仍可以主動要求加入，而且雇主不能拒絕；雇主是否必須跟著提繳，看的是那組月薪 £520／週薪 £120／四週 £480 的標準。

問：退出之後薪水就完全不會被扣了嗎？ 在下一次自動重新加入之前是。官方規定雇主每三年要重新加入一次，時間到了會再收到通知。

問：8% 是從第一英鎊開始算嗎？ 多數自動加入計畫不是。官方的計算基礎是年度稅前總收入落在 £6,240 到 £50,270 之間的部分，實際規則要看你所屬計畫。

比例與門檻金額會隨年度調整，實際數字看你所屬計畫的最新文件。退休金與稅務的個人規劃，找合格財務顧問，或直接問人資與計畫提供者。

薪資單以外的落地手續也一樣，英國／赴英資訊怎麼開始幫你排先後。

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labormeow 固定加班費（薪資內含加班費）合法嗎

參考來源

Workplace pensions: Joining a workplace pensionGOV.UK · 2026-09-24
- All employers must provide a workplace pension scheme. This is called 'automatic enrolment'.
- Your employer must automatically enrol you into a pension scheme and make contributions to your pension if all of the following apply: you're classed as a 'worker'; you're aged between 22 and State Pension age; you earn at least £10,000 per year; you usually ('ordinarily') work in the UK
- You can usually still join their pension if you want to. Your employer cannot refuse.
- Your employer does not have to contribute to your pension if you earn these amounts or less: £520 a month; £120 a week; £480 over 4 weeks
- Your employer can delay the date they must enrol you into a pension scheme by up to 3 months.
- Your employer must write to you when you've been automatically enrolled into their workplace pension scheme.
Workplace pensions: What you, your employer and the government payGOV.UK · 2026-09-24
- In most automatic enrolment schemes, you'll make contributions based on your total earnings between £6,240 and £50,270 a year before tax.
- Workplace pension contributions - From April 2019: The minimum your employer pays 3%; You pay 5%; Total minimum contribution 8%
- These amounts could be higher for you or your employer because of your pension scheme rules. They're higher for most defined benefit pension schemes.
- You're in a defined contribution pension scheme. Each payday: you put in £40; your employer puts in £30; you get £10 tax relief. A total of £80 goes into your pension.
- Joining a workplace pension scheme means that your take-home income will be reduced. But this may: mean you're entitled to an income-related benefit or an increase in the amount of benefit you get; reduce the amount of student loan repayments you need to make
Workplace pensions: If you want to leave your workplace pension schemeGOV.UK · 2026-09-24
- If you opt out within a month of your employer adding you to the scheme, you'll get back any money you've already paid in. You may not be able to get your payments refunded if you opt out later - they'll usually stay in your pension until you retire.
- You can opt out by contacting your pension provider. Your employer must tell you how to do this.
- Your employer will automatically re-enrol you in the scheme. They must do this either every 3 years (from the date you first enrolled), or they can choose to do it sooner.
- Opting back in - You can do this at any time by writing to your employer. They do not have to accept you back into their workplace scheme if you've opted in and then opted out in the past 12 months.
Check your State Pension ageGOV.UK · 2026-09-24
- Official tool for checking the State Pension age that applies to an individual.