Pensions: auto-enrolment dates finalised

The staging timetable for when employers in the UK must automatically enrol eligible jobholders in a pension scheme has been finalised. The new regulations, which come into force on 1 October 2012, revise the current implementation timetable so that small employers will not be subject to auto-enrolment until June 2015 at the earliest. The revised timetable will benefit approximately 1.3 million small employers (covering around 4.75 million eligible individuals) whose staging dates will be delayed by at least 14 months.

Our checklist explains the obligations that the automatic pension enrolment requirements place on a business.