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<p>Automatic enrolment is a great success story with more than 9.9 million workers
enrolled into workplace pension saving and over 1.3 million employers meeting their
duties to date.</p><p> </p><p>Under automatic enrolment the employer is responsible
for putting in place a qualifying workplace pension scheme for their eligible workers.
Employers have a choice, in the marketplace, of a number qualifying workplace pension
schemes that can be used to fulfil their automatic enrolment duties; including the
National Employment Savings Trust (NEST). NEST has no set-up costs, and a public service
obligation to accept any employer who meets their scheme’s terms and conditions.</p><p>
</p><p>The Pensions Regulator provides guidance to employers on choosing a pension
scheme for their staff in order to discharge their statutory obligations under automatic
enrolment. This provides information about the choice between net pay and relief at
source schemes, and the implications of net pay schemes for employees who do not pay
tax.</p>
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