The auto-enrolment obligations are set out in legislation and The Pensions Regulator is responsible for ensuring compliance with the auto-enrolment legislation. So, it’s a good idea to make yourself aware of your basic responsibilities.
- Put qualifying employees into a pension scheme and pay into their pension pots
- Provide a declaration of compliance to the Pensions Regulator for the pension scheme every 3 years
- Keep details of all opt outs for 4 years
- Keep specific records for each employee for 6 years.
The Pensions Regulator website has more information to help you comply with the legislation.