The law on workplace pensions has changed. Under the Pensions Act 2008, every employer in the UK must put certain staff into a pension scheme and contribute towards it. This is called ‘automatic enrolment’.
Whether you’re a hairdresser, an architect or employ a personal care assistant, if you employ at least one person you are an employer and you have certain legal duties. There are time limits in which you must fulfil these duties and fines if you do not comply within the time limits.
First and foremost you need to find out your staging date, then in plenty of time before your staging date select your pension plan, and then implement this as part of your payroll run from the appropriate date.
There are full details and guidance on the Pensions Regulator website http://www.thepensionsregulator.gov.uk/en/employers