From the 1st June 2015
Under the auto-enrolment programme small businesses employing up to 30 staff will gradually be obliged to offer their staff pensions. This includes people who only employ one person. The Pensions Regulator which oversees the programme says those who do not comply could receive a fine of £400
Under auto-enrolment, all employees over the age of 22 who earn more than £10,000 a year will now have the right to a workforce pension, unless they decide to opt out.
Anyone who took on an employee for the first time after 1st April 2012 will not have to pay pension contributions for another two years.