Does an employer have to reassess its whole workforce at its re-enrolment date for pensions auto-enrolment?
No, unlike at its original staging date, an employer does not have to assess the whole of its workforce at its re-enrolment date to find out who it has a duty to re-enrol. The employer does not have to assess workers who:
- are already members of its qualifying pension scheme at the re-enrolment date;
- are aged 21 or under;
- have reached state pension age; or
- have not yet had an automatic enrolment date, for example because they have never met the criteria to be an eligible jobholder.
The employer must assess workers who have opted out or voluntarily ceased active membership of a qualifying pension scheme, to see if they meet the criteria to be an eligible jobholder on the re-enrolment date.