Commentary on Sections PART 1 – Pension Scheme Membership for Jobholders CHAPTER 1 – Employers’ Duties Section 12: Introduction of employers’ duties
This section provides the Department with a power to make regulations permitting employers of any description to start discharging their duties (including those on continuity of scheme membership, automatic enrolment and re-enrolment, and allowing opt-in and opt-out) after other employers. This will allow the introduction of the employer duties to be staged over a period of time.