The government has proposed that smaller employers should be given more time to prepare for the 2012 pension reforms.

New guidance released by The Pensions Regulator (TPR), Getting ready: first steps to prepare for new employer duties, proposed that smaller employers which share pay-as-you-earn (PAYE) schemes with larger businesses should have their staging dates pushed back.

As the rules currently stand, employers with less than 50 staff that share PAYE schemes with other organisations would have to comply with the staging date allocated to the larger employer, which could push up staging dates as early as 2012 or 2013. Ordinarily, smaller employers would not have to auto-enrol staff until 2014 or 2016.

For more articles on the 2012 pension reforms