The new employer duties are planned to come into force from 1st October 2012. These duties include the automatic enrolment of eligible workers into a qualifying workplace pension arrangement.
Each employer will be allocated a date from when the duties will first apply to them, known as their ‘staging date.’ This date is based on the number of people in an employer’s PAYE scheme. Employers with the largest numbers of workers in their PAYE schemes will have the earliest staging date.
A number of downloads and interactive tools to help employers – including checking your staging date - are available on The Pensions Regulator’s web site.