Employers must comply with the re-enrolment and re-declaration of compliance process every three years to stay in line with their pension obligations.

It’s crucial that businesses are aware of the dates and steps involved to ensure compliance and avoid penalties.

Here’s a reminder of what you need to do, the process involved and the consequences of making a mistake.

What is Re-enrolment and Re-Declaration of Compliance?

Re-enrolment is a process that requires employers to automatically re-enrol eligible employees into the workplace pension scheme every three years.

This applies to all employees who have opted out or stopped contributing to the pension scheme in the previous period.

The Re-Declaration of Compliance is the form that employers must submit to The Pensions Regulator (TPR) to confirm that they’ve met their duties. This process ensures that your business is compliant with automatic enrolment rules.

Key Dates for Employers

Employers should be aware of the following timelines:

  • Re-enrolment: This must occur every three years from the date the employer first met their automatic enrolment duties.
  • Re-Declaration of Compliance: Employers must submit this to TPR within five months of the re-enrolment date.

Failure to complete these steps on time can result in penalties and enforcement action from TPR, so it’s crucial not to miss the deadline.

The re-enrolment process

To ensure you remain compliant, you should follow these steps:

  • Identify employees to re-enrol: Employers must identify any employees who have opted out or stopped contributing to the pension scheme and automatically re-enrol them.
  • Communicate with employees: Employers must inform employees about the re-enrolment and their pension options.
  • Submit a re-declaration of compliance: After completing the re-enrolment, employers need to submit the re-declaration of compliance to The Pensions Regulator to confirm that the duties have been carried out correctly.

Need assistance?

Re-enrolment and the Re-Declaration of Compliance are key responsibilities for all employers.

To avoid penalties and ensure compliance, make sure your business is on top of the re-enrolment process and meets the necessary deadlines.

For further guidance on the re-enrolment and redeclaration process, please speak to our knowledgeable payroll team.