The majority (93%) of large employers do not yet have firm plans in place to meet the requirements of auto-enrolment, according to research by Standard Life.
Its Insight into auto-enrolment research, which surveyed 200 large employers, found just 7% had reached a decision on how they will deal with auto-enrolment, 39% had set a date by which a decision will be made, and over half (54%) did not know when they would have their plans in place.
Over half (56%) were undecided about the contribution levels they would be making for new members being auto-enrolled, while 36% confirmed they would pay the same levels, and just 5% indicated they would reduce payment for new members.
In addition, 50% of respondents were not clear about the salary ranges of employees who are currently not in their pension scheme.
Jamie Jenkins, head of corporate strategy and proposition at Standard Life, said: "The research highlights many employers still have some big decisions to make.
"The majority of those surveyed will need to commence auto-enrolment at some point during 2013 and there is a great deal of planning work that needs to be undertaken. Therefore, 2012 is going to be a busy year.
"Spending time now understanding the financial impact of auto-enrolment will help employers identify the difficult decisions that need to be made.
"The sooner employers start the planning process, the easier the financial and administrative transition will be."
Read more articles on preparing for auto-enrolment