David Skinner explains the processes employers should know in the run up to auto-enrolment

In a little over 12 months the country's largest employers will be the first to meet their responsibilities related to workplace pensions reform.

Some believed that the proposed legislation would not survive a change in Government and many believed (or still believe) we will see delays. However, all indications are that this is going to happen, and happen on time.

Recent months have seen a number of employers, including Marks and Spencer, announce how they will carry out their new duties and as every company's staging date gets closer the realisation that there is no "do nothing option" is beginning to hit home.

Everyone has by now seen the headlines, they know about auto-enrolment and NEST, they have probably looked up their staging date and even frightened their finance director with the cost implications.

When you take the next step however, and look at the nine detailed guidance documents on The Pensions Regulator (TPR) website (190 pages if you are yet to have the pleasure!), you realise that this isn't just a pensions issue.

Whilst it is vitally important that the right combination of pension schemes is chosen; this only covers one of the nine documents.

The other eight provide detailed instructions as to what procedures must be followed and importantly, what records must be kept. This is not just about pension implementation. We believe this is a risk management issue as the expectation is of rigorous enforcement by TPR and the potential financial penalties for non-compliance are not inconsiderable.

As you would expect we are taking this very seriously at RSM Tenon and have launched our own technology solution. The part of technology in making the process efficient and streamlined cannot be underestimated. The challenge is to provide a scalable solution that can define the different categories of "worker", provide each group with the correct level of information and where applicable, deduct correct contributions and pay them to an appropriate scheme whilst ensuring a robust audit trail is created.

This looks pretty simple on paper, but even the above may involve the linking up of different management systems used by HR, payroll (internal or bureau), an insurance company and/or NEST, as well as any external advisers.

If you then consider the complications caused by large scale opt-outs and a number of "nice to have" features such as contribution calculators and risk-profiling tools it soon seems unlikely that this is a solution that can be bought straight off the peg.

So what to do?
Seeing as September is the traditional "back to school" month, I suggest that if you have not already done so you hit the books as it were and take a good look at the regulator's website.

Your staging date may seem a long way away, however you need to be making decisions now about the approach you wish to take, what choice of scheme or schemes will be right for you and start getting to grips with the all-important how to make it happen.

Or you could speak to someone who can help you figure it out!

David Skinner is financial management director at RSM Tenon

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