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From October 2012 employers need to comply with the legislation on automatic enrolment. This article outlines the main aspects of the new legislation including who is covered by the new law, how it will be phased in and the process of enrolment. It goes on to consider which schemes qualify under the legislation and looks specifically at NEST, the Government's National Employment Savings Trust.
The information contained in this document has been compiled by KPMG, CIPD's online knowledge partner for pensions.
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