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Briefing Note 62 Introduction Following provisions legislated for in the Pensions Act 2008 (upon recommendations from the Pensions Commission that reported in 2005) employers will start to automatically enrol their qualifying employees into a workplace pension from 2012. The Government has set up the National Employment Savings Trust (NEST) as an option for employers who do not provide a qualifying occupational pension scheme or do not sponsor a group or stakeholder pension. To read the full note click here |
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