New rules for pension saving made simple - 2. What do I need to think about?
Leaflet 2 looks at the requirements that have to be met before a pension scheme can be used for the purposes of automatic enrolment. It also discusses some of the issues employers need to consider before they choose a pension scheme or schemes. For example the cost of pension contributions, the fact that in defined contribution schemes contributions will be phased in and whether or not to take account of employees choosing to opt out after they have been automatically enrolled.