"From a technical point of view, moreover, the basic payroll tool from HM Revenue & Customs is not properly compatible with auto-enrolment and tax relief is still denied to many low earners."
Robin Armer, senior business development manager at Nest, agrees there is "still a long way to go", given The Pensions Regulator has estimated there are up to 800,000 employers meeting the new duties this year alone.
However, he remains positive. Mr Armer states: "Our research shows employers are rising to the challenge, getting to grips with auto-enrolment more smoothly than expected.
"The professional community, and their efforts to support employers, have also played a key role. We're working with more than 300,000 employers meeting these duties, helping 4.5m members save for their retirement. We're ready for the challenge ahead."
simoney.kyriakou@ft.com
