Title
Contents
Acknowledgements 4
The Authors 5
1. Policy background to the reforms 6
2. Why a qualitative research approach was taken 7
3. Research scope 8
4. Current provision and attitudes 9
5. Attitudes to the reforms 10
6. Desire to use the personal accounts scheme 11
7. Certification 12
8. Staging 13
Communication requirements around staging 14
9. The 19-day rule 15
10. Phasing 16
11. Postponement 17
12. Registration and record-keeping 18
13. Compliance regulations 19
14. How employers expect to deal with the administrative requirements of the reforms 20