My employee earns below £5,824pa how does the pension work?
Even where an employee is paid below the threshold of £5824 you must still correspond with the employee
and the Pensions Regulator, even though you may not need to set up a pension scheme. Also, you must enrol
the employee in a pension scheme if the employee requests it, although you will not have to contribute to this if the employee is paid less than £5824 (2015-16).