Every employer must comply with auto-enrolment.
Employers now need to work out which of their employees have to be automatically enrolled into a new type of pension scheme. These rules, introduced in 2012, affected the very largest employers first, but now all employers need to comply.
Unfortunately auto-enrolment is not a one-off job. Assessing who needs to be enrolled has to be done each time employees are paid, and those who have previously chosen to leave the pension scheme have to be put back in the scheme every three years.
Employers need to comply with the communication and record-keeping requirements. They must undertake and submit regular certifications and declarations of compliance. Over time, they will also have to pay for the increase in minimum contributions.
