In a nutshell, the employer responsibilities are:
As an employer,
you must not:
Failure to comply will result in potentially severe consequences; The Pensions Regulator can issue notices imposing fixed penalties for non-compliance as well as escalating penalties which will accrue on a day-by-day basis until the employer’s non-compliance is remedied.
In certain situations, employers (and senior figures within the organisation) can also commit a criminal offence where there is a wilful failure to comply with the provisions of the Automatic Enrolment scheme.