Some firms will struggle to comply with the demands of auto-enrolment, NEST's chief executive has said, as research showed less than a quarter of small employers feel able to handle it.

Just 23 per cent of small and micro employers told a NEST survey they were confident about dealing with pensions issues.
The study also found 74 per cent of small and micro employers don't currently offer a pension to their workers.
The same number said they wanted support from intermediaries such as financial advisers, accountants or payroll providers.

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These firms would expect support from the outset, with many expecting help as soon as they start preparations, the survey suggested.
Many would also require ongoing support, with 60 per cent expecting help with administration on an ongoing basis.
With approximately 45,000 small and micro employers set to stage in 2015, the low levels of confidence and existing provision are likely to create high levels of demand and opportunity in the intermediary sector, NEST predicted.

The Pensions Regulator has already begun taking enforcement action against some firms over failure to meet deadlines. In the last month it has fined three organisations £400.
Tim Jones, chief executive of NEST, said: "Among the bulk of employers the compliance is very high.
"I think so far compliance has exceed everyone's expectations and I think it will remain high but, of course, there will be those who will struggle. That's part of life."
Mr Jones said: "As we go down the size bands you are beginning to find employers that have no knowledge of pensions at all.
"We get the first of micros next year, most come in in 2016/17. We know that most don't offer a pension, so there's no conceptual framework.
"They may be great at being an IT guy, a plumber, a hairdresser, whatever their business is, but there's no reason they should be good at pensions.
"Up to 90% of employers are going to be looking at advice and half said they would be willing to pay for it. Even if it's half, it's a massive business opportunity.
"The research clearly shows that 2015 employers want help. With 74 per cent of small and micro employers wanting support, around 33,000 employers are going to be keeping the intermediary community very busy in 2015."