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The introduction of workplace pensions implementing a framework set out in the Pensions Act 2008, which places a duty on all employers to automatically enrol their qualifying workers in a workplace pension scheme and make payments on their behalf, began in 2012.
Every employer must automatically enrol workers into a workplace pension scheme if they:
Employers had to start to comply with the scheme over a transitional period to 2017 with starting dates set according to the number of workers in the employer’s PAYE scheme.
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