R-17.0.1 - Voluntary Retirement Savings Plans Act
140. Despite the second paragraph of section 45, an employer must subscribe to a voluntary retirement savings plan and automatically enroll eligible employees in the plan
(1) on or before 31 December 2016, if the employer has 20 eligible employees or more on 30 June 2016;
(2) on or before 31 December 2017, if the employer has from 10 to 19 eligible employees on 30 June 2017; and
(3) by a date set by the Government that may not be prior to 1 January 2018, if the employer has from five to nine eligible employees.