Overview

From 2012 all employers with one worker or more will be required to:

• Provide a qualifying pension scheme for ‘eligible jobholders’;
• Automatically enrol eligible jobholders into the scheme;
• Make employer contributions based on qualifying earnings to the scheme on behalf of eligible jobholders;
• Communicate certain matters with eligible jobholders including their automatic enrolment; and
• Register with the Pensions Regulator.