Hidden away in the Pre-Budget Report is reference to the "slower introduction" of auto-enrolment. Unfortunately, no further details are provided. However, it appears that the first phase of auto-enrolment will still begin in 2012 (affecting large and medium sized employers) with the regime extended to smaller employers in 2017 (and not in 2016, as announced by the DWP in September).

For more details on the auto-enrolment regime, please see our November bulletin here