Will auto-enrolment affect small employers?
Yes, auto-enrolment will apply to all employers. It is being phased in gradually, with each employer allocated a staging date from which the duty to auto-enrol employees into a qualifying pension scheme applies. Large and medium employers will already have passed their staging dates. Staging dates for employers with fewer than 50 people in their PAYE scheme fall between June 2015 and the beginning of 2018. Employers can obtain their exact staging date from the Pensions Regulator.