In October 2012 changes to pension rules were introduced (under the Pensions Act 2008). This now means that employees (including PAYE contractors for the purpose of these changes) (“Employee”) will automatically be enrolled by the “employer” in a qualifying pension scheme (unless the Employee elects to opt out). Both the employer and Employee will be required to make contributions. The date of implementation will be determined by the size of the “employing” company. For more detail please click here: Employers guide to automatic enrolment.