Recent reports from The Pensions Regulator have shown that 1.8m small to medium-sized (SME) employers will need to meet their automatic enrolment duties over the next three years, as opposed to the originally forecast 1.3m.

There is likely to be a peak of around 350,000 small and micro employers being affected by summer 2017. Small business owner/managers will have to work closely with automatic enrolment (AE) providers to manage the 'tidal wave'.