I am not an expert but I have researched the following information:
An employer is responsible for paying their employee’s tax and national insurance contributions, as well as their holiday and sickness pay. An employer must also pay maternity pay if appropriate.
There might also be a requirement for childminders who employ staff such as assistants to pay into a workplace pension for your employee.
If you employ staff who are over the age of 22 years (and under state pension age) and who earn at least £10,000 per year you will be required to provide them with a workplace pension.
There is a staging date calculator which will give information about what to do next.
There are different types of workplace pension schemes with different benefits – it is important to discuss these options with your employee and agree which scheme is best for you and them.
The pension Nest is the workplace pension set up by the Government - it is one of the options available to you.
You might find it helpful to take advice from an independent pension adviser.
You can find more information here.
I hope this helps! Sarah.