This guide covers employer and trustee responsibilities, processes, records and reports required, and how to open, wind up or change a pension scheme.
In addition, all employers will have to provide workers with a qualifying workplace pension by 2018. The largest employers started doing this in October 2012 and small and micro employers should now also be complying. Only 'new' employers should be enrolling after April 2017.
This guide also covers the implications of these changes on your company pension scheme.