Auto-enrolment loopholes closed for small firms

The Making Automatic Enrolment Review - published this morning - said excluding micro-employers would bar 1.2 million workers from auto-enrolment. It said there would be substantial practical problems in enforcing boundaries - noting that identifying those employers with five employees at any one time was "almost certainly" beyond the capacity of current systems. It added incentives to hide or distort the number of employees could be considerable. The review said the exclusion of micro-employers would also create a significant disincentive to business growth. It noted the pension c...