If you are an employer it is vital that you take action to have a suitable pension scheme in place to fulfil your auto-enrolment duties, recent figures issued by the Pension Regulator shows that he has issued fixed fines of £400 to 169 employers in the last three months compared to 3 for the earlier part of 2014. These fixed penalties are issued for non-compliance with the regulations which in most cases means not having a scheme in place by the staging date. This indicates that the Pensions Regulator is going to be harsh on those who do not comply. There is no where to hide, so it is important to start making plans at least 12 months before your staging date. Nicholls Stevens can help you comply.