Pension re-enrolment is coming for all employers, but we have found most of you are unsure on which workers you should be re-enrolling.  In a nutshell, re-enrolment is the process of re-enrolling workers who have previously opted out of the pension scheme…

Employees you must assess:
  • All employees that have left the pension scheme. This includes both those that have opted out within or outside of their opt out window.
  • Employees that are in the pension scheme but have chosen to reduce their contributions to below the minimum level.
  • If any of the above employee’s you are assessing meet the criteria for auto-enrolment they must be re-enrolled.
Employees not to assess:
  • Workers already in the pension scheme.
  • Employees aged 21 or under or at state pension age or over.
  • Employees that have not met the criteria for auto-enrolment (earning less than 10,000 a year).
 You may choose to re-enrol:

Although you must go through re-enrolment you can choose to exclude some workers from your assessment, these include;

  • Employees that have opted out of the pension scheme or ceased membership within 12 months prior to re-enrolment.
  • Workers that have given notice or have been given notice to end employment.
  • Employees who have protected themselves from tax charges on their pension savings under HMRC protection.
  • Employee’s that have received a winding up lump sum within 12 months before your re-enrolment date and have gone on to end their employment and then have been re-employed by you.
Click here for your next re-enrolment step. 


If you would like to find out more about the full managed payroll service CE Back Office provide then get in touch!

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