Changes due to come in 2012 will see changes in the way voluntary organisations have to deal with staff pensions.

New rules mean that each employee will need a pension plan and to contribute 3% of their salary in a pension. If the organisation has a better scheme the employee will need to be signed up to this instead.

At present all employers need to offer a stakeholder pension, if they have five or more employees, but this goes significantly further.

See Third Sector (opens in a new window) for more details.