From the 1st October 2012, on a phased basis, all employers who do not currently offer a qualifying pension scheme will be required to provide a pension scheme for their eligible employees and also to contribute to that pension scheme.
Each employer, depending on size, will have a specific staging date between 2012 and 2018. The Pension Regulator will write to all employers before their staging date.
For more information regarding Auto Enrolment download our Auto Enrolment Guide for Advisers.