This topic examines pension provision for employees by means of a workplace pension and the obligations imposed on the employer by auto-enrolment.

Employers' Duties

Under auto-enrolment, the employer must:

  • identify the date by which they must automatically enrol workers in a pension scheme (see

  • check in advance whether their existing scheme meets the minimum requirements for auto-enrolment

  • identify eligible employees

  • establish whether eligible employees are already enrolled in a compliant scheme

  • if the employer does not already have a compliant scheme, consider what scheme to use

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