Key Points

• Anyone who employs workers in the UK will have to comply with new employer duties with effect from their 'staging date';
• An employer's 'staging date' is set out in legislation and falls between 1 October 2012 and 1 February 2018 depending on how many people work for the employer;
• Employer duties are to:
  • assess and categorise their workers;
  • automatically enrol any workers who
    • meet the criteria to be 'eligible jobholders'; and
    • are not members of a 'qualifying scheme'

into an 'automatic enrolment scheme';

• issue communications to all workers including certain prescribed information;
• process opt-in and opt-out requests;
• pay contributions for jobholders in pension savings in line with statutory minima; and
• provide The Pensions Regulator with a confirmation of how they have complied with their duties.