Automatic enrolment: a quick guide to new obligations

Since 1 October 2012, employers have been required to enrol the majority of their employees into a workplace pension scheme automatically. The new obligations are being phased in, starting with the largest employers. The staging date, the date when the automatic enrolment obligations begin to bite, is determined by the number of employees an employer has. For employers with fewer than 800 employees, the staging date will be between 1 November 2013 and 1 April 2017.

There are a number of actions to take before your staging date, including (1) making sure the chosen scheme is a qualifying scheme; (2) identifying which employees are affected; (3) providing information to them and to the pension scheme provider; and (4) making the necessary payroll arrangements. It is important to start planning now.

Nabarro’s quick guide shows you how auto-enrolment will affect your business and provides you with a list of your obligations…

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