This topic examines pension provision for employees by means of a workplace pension and the obligations imposed on the employer by auto-enrolment.
Under auto-enrolment, the employer must:
identify the date by which they must automatically enrol workers in a pension scheme (see www.thepensionsregulator.gov.uk/employers/tools/staging-date)
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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