Does an employer have to assess employees transferred under TUPE when they join its workforce for the purposes of pensions auto-enrolment?
Where employees transfer to another employer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (SI 2006/246), the transferee should treat them as new recruits for the purposes of auto-enrolment. Any opt-out notices that were previously provided to the transferor must be ignored.
The transferee will have a duty to assess the employees on the date of transfer and (subject to a maximum postponement period of three months) auto-enrol any eligible jobholders and satisfy the information requirements in respect of non-eligible and entitled workers. The transferee must also ensure that it meets its duties under the TUPE Regulations to offer the transferring employees a certain level of pension provision after the transfer.