As an employer in Scotland, you must automatically enrol employees in a workplace pension scheme and make contributions on their behalf. Employees will also contribute to their pension. Every employee has the right to opt-out of their workplace pension.
You can also offer additional workplace benefits to your employees such as a company car, subsidised catering or child care. However, you may need to report these to HM Revenue and Customs (HMRC) and pay tax and National Insurance on them.
The Pension Regulator can provide help and information about work-based pensions and what you need to do as an employer in Scotland.