New compulsory pension provision in the UK from October 2012: an update - .PDF file.
From October 2012, the new UK pensions auto-enrolment regime will start to apply to the largest employers in the UK, being employers with 120,000 or more “eligible jobholders” (described below). The regime will be introduced in stages, applying to employers with lower numbers of eligible jobholders gradually over time, with the latest application date being 1 February 2018. The date on which this regime applies to an employer is known as its “staging date.”
Click on the link above to download this Latham & Watkins briefing.