AE duties continue to apply as normal, including re-enrolment and re-declaration duties.
AE duties apply to staff furloughed as part of the Corona virus Job Retention Scheme as well as those still working.
Postponement can be used to postpone the duty to assess new or newly eligible staff.
This effectively defers the need to make pension contributions for up to three months.
Many employers will be approaching the third anniversary of their duties start date or staging date and will have re-enrolment duties (a repeat of your staging duties which is in addition to your ongoing obligations) to deal with, perhaps for the first time.
TPR will write to employers with information on their re-enrolment duties.
Employers can choose a re-enrolment date within a six-month time frame if they wish – this starts three months before, and ends three months after your anniversary date.
This window could be used ease any pressures you are facing due to the corona virus pandemic.
SME Support Forum Northern Ireland 