Kieran Coughlan: Are you ready for auto-enrolment? Key steps for agri-food employers

Auto-enrolment is a new scheme designed to ensure that most employees who do not currently have access to an employer pension scheme will be contributing toward their own personal pension fund, writes rural tax adviser Kieran Coughlan

If you have eligible employees — those not covered by these exemptions or a pension plan — auto-enrolment is obligatory.

If you are an employer, you may need to register for auto-enrolment ahead of January 1. 

Auto-enrolment is a new scheme designed to ensure that most employees who do not currently have access to an employer pension scheme will be contributing toward their own personal pension fund.