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Government publishes revised timetable for pensions autoenrolment

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The Government has published a revised staging timetable for when employers of all sizes must start enrolling their staff in a workplace pension scheme.  Starting from 1 October 2012, and depending on PAYE scheme size and reference, employers will be obliged to enrol eligible employees automatically, and make mandatory employer contributions, into a qualifying workplace pension scheme or the National Employment Savings Trust (NEST).  Employers will be given a date from which they must auto-enrol (called their staging date) by the Pensions Regulator.

The Government previously published a staging timetable, which set out the dates by which employers must begin to auto-enrol.   However, the Government has now published a revised automatic enrolment staging timetable.  This follows its announcement in November 2011 that it would revise the original timetable so that small businesses (i.e. those with fewer than 50 employees) would be given more time to prepare and would therefore only begin automatic enrolment from May 2015, instead of the previously intended timing of April 2014.  Under the revised timetable, there is no change to the staging dates of large employers with 250 or more employees.

Under the staging timetable, all existing employers will have enrolled their staff by April 2017, followed by all new employers by February 2018.   The level of pension contribution will be phased in over time to help employers and workers adjust.  Full contributions will have to be paid from 1 October 2018.

Source Federation of Small Business

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