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. From October 1st 2017, all new employers have to enrol eligible staff into a workplace pension from day one, and the duty will apply to all existing employers by early 2018.
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