On 27 October 2010, the Government published the outcome of the independent review: Making automatic enrolment work. The recommendations of this review will be implemented but the broad principles of the pension reforms remain unchanged. In summary, employers will need to automatically enrol their eligible jobholders into a qualifying pension scheme and this requirement will be phased in over a four year period from October 2012. A new pension scheme, the National Employment Savings Trust (‘NEST’), will be available to employers who want to use it to meet their duties. The independent review has recommended a number of changes designed to make compliance less of a burden. For example, there should be a three-month waiting period before employees must be automatically enrolled. Employers can now start to plan and budget for the additional pension costs that the new regime may bring. We will provide you with information on the full position in the coming weeks.