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 plan1° 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.