Three-year cycle
HMRC and The Pensions Regulator (TPR) are reminding employers they must carry out pension auto-enrolment for their staff every three years. This involves re-assessing staff who opted out of your workplace pension and including them if they are eligible (although they have the right to opt out again). You must also complete and submit an online declaration of re-enrolment compliance.
Re-enrolment window
Re-enrolment must be completed within a six-month window which starts three months before and ends three months after your original auto-enrolment staging date. TPR’s website has a helpful two minute video plus in-depth guidance on the re-enrolment process.
You must reassess auto-enrolment for workers three years from the date you were required to have a workplace pension. This involves applying the auto-enrolment process to employees who opted out the first time.
The Next Steps: