Under pensions auto enrolment employers have to enrol qualifying employees into a workplace pension. Duties include paying contributions for the employee. The process of auto enrolment has been phased in from October 2012 when the largest employers had to comply with the rules. However the rules are set to change and new employers will have to comply with their automatic enrolment legal duties, as soon as they employ their first member of staff. TPR guidance to advisers states: 'If your client becomes an employer for the first time on or after 1 October 2017, they will immediately have legal duties for their new member of staff. These duties apply from the first day the first member of staff started working for your client. This is known as their duties start date. Your client must comply with their duties straight away.' In contrast to the above rule an employer who first pays an employee from 2 April 2017 onwards will have a staging date of January or February 2018 depending on when the first employee was paid. Employers are generally able to postpone some of their auto enrolment duties for up to three months but this needs to be dealt with correctly. Please contact us for help with auto enrolment. Internet links: TPR guidance new employer from 1 October TPR new employer to 30 September