Employers who already have all staff enrolled in an existing qualifying pension scheme, simply need to fulfil the requirements regarding communication. They do not need to go through another enrolment process as such.
Employers who have staff who are not enrolled in a qualifying pension scheme need to assess their workforce and assign their staff to one of three categories: eligible workers, non-eligible workers and entitled workers.
Eligible workers must be automatically enrolled into a qualifying pension scheme within six weeks of the employer’s staging date. Within one month of enrolment they must be informed of the fact that they are now members of a workplace pension scheme and provided with details of the scheme.
Non-eligible workers must be informed of their right to be enrolled in a pension scheme and must be enrolled upon request. If they do choose to enrol they must be treated in the same way as eligible workers.
Entitled workers must also be informed of their right to be enrolled in a pension scheme. While an employer must manage the enrolment for them, they are not obliged to make contributions.
Going forward you will need to manage the enrolment of individual employees on a rolling basis as they become eligible for auto enrolment. This may be due to a change in circumstances, such as turning 22 or due to an increase in earnings either due to a pay rise or to a change of job.
NB: once employees are assessed as being eligible for auto enrolment they remain members of the scheme even if their circumstances change in such a way that they would not be considered eligible if they were to be reassessed.
You will also need to manage the enrolment of eligible employees as they join the company.
Re-enrolment of employees
Approximately once every three years you will need to carry out a full appraisal of all members of your workforce who are not yet enrolled in a workplace pension scheme. Any eligible employees must then be auto enrolled in a pension scheme, even if they have previously opted out unless their opt out was within the last 12 months. You may, if you wish, exclude employees who wish to join, if they have previously requested to join at some point within the last 12 months but changed their minds and opted out. This is at your discretion.
This tri-annual exercise is essentially a smaller-scale rerun of your initial staging. This includes the requirement to confirm your continued compliance with the Pensions Regulator within two months of the re-enrolment process.