The Employers' Duties (Implementation) Regulations 2010
These Regulations make provision as to how sections 2 to 9 of the Pensions Act 2008 (‘the employers’ duties) apply to employers. Those duties include the duty on an employer (under section 3 of that Act) to make prescribed arrangements by which jobholders become active members of automatic enrolment pension schemes. These Regulations also set the transitional periods for money purchase and personal pension schemes (in regulation 5) and for defined benefits and hybrid schemes (in regulation 6).