understand their obligations under auto-enrolment and ensure that they comply
ensure all eligible employees are enrolled in a qualifying pensions scheme from the staging date
ensure employees who opt out are re-enrolled at three-yearly intervals
ensure that the appropriate contribution is made under the automatic enrolment rules
ensure that the appropriate disclosure and communication procedures are in place
designate NEST or a qualifying scheme to meet the automatic enrolment requirements
consider what pension options should be made available to employees
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