|
All UK companies regardless of size must offer eligible staff a company pension or enrol employees into the new National Employment Savings Trust (NEST).
NEST is due to start for larger companies on 1 October 2012 with all firms joining by September 2016. Phasing/staging dates are based on the number of people on the PAYE scheme on 1 April 2012.
ACE has produced this briefing document to help members understand the new rules.
|