Which workers does an employer have to re-enrol into a pension at its automatic re-enrolment date?
Employers must re-enrol workers into a qualifying pension scheme on a three-yearly cycle if they are eligible jobholders who have opted out or voluntarily ceased active membership of a qualifying scheme. However, the employer can choose not to re-enrol an eligible jobholder in these circumstances if they:
- opted out, or voluntarily ceased active membership, within the 12 months before the re-enrolment date;
- were paid a winding up lump sum within the 12 months before the re-enrolment date, then ceased employment and were subsequently re-employed by the same employer within 12 months of the payment;
- have given notice to end their employment or been given notice of dismissal;
- have primary, enhanced, fixed or individual protection from tax charges on their pension; or
- are a director, where the employer is a company, or a partner (but not treated as a salaried member for income tax purposes), where the employer is a limited liability partnership.