The Pensions Regulator (TPR), which is responsible for ensuring that all employers comply with workplace pension law, is reminding businesses that under the Pensions Act 2008, every employer in the UK must put certain staff into a pension scheme and contribute towards it. This is called 'automatic enrolment'.
If you employ at least one person you are an employer and you have certain legal duties.
As part of your duties, you’ll need to tell TPR what you’ve done by a specific date. This is called a declaration of compliance. Make sure you know when your declaration deadline is as failing to complete and submit one on time means you haven't met all of your automatic enrolment duties, which could result in enforcement action. TPR has a declaration of compliance checklist to help you.
From October 2017, new employers will have automatic enrolment duties from the day they take on their first member of staff.
Automatic enrolment is a continuing responsibility for employers which does not end after their staging date. You will need to pay regular contributions into the pension, monitor the age and earnings of your staff and enrol eligible staff, process any requests to join or leave the scheme, and keep and maintain accurate records. You’ll also need to re-enrol eligible staff into an automatic enrolment pension scheme every three years.