If you have missed your duties start date you still need to work out what your automatic enrolment duties are. If you have not already done this, then you must immediately comply with your legal duties. If you are unsure of your duties use our online tool.
If you've worked out that you need to put your staff into a pension scheme, what you'll need to do will depend on how late you are setting up your scheme and putting your staff into it.
When you've chosen your pension provider, you'll need to put your staff members into the pension scheme and start paying into it. You must backdate your member of staff's scheme membership to the day that they first met the age and earnings criteria to be put into a scheme. To achieve this, you may also need to backdate contributions. Read how to backdate contributions below.
You can also use postponement to delay working out who to put into a scheme, which will mean that you won't need to backdate contributions. You can do this for up to three months, which will give you extra time to meet your legal duties if you need this. Find out whether postponement is right for you.
If you have staff who need to be put into a pension scheme and you set the scheme up more than six weeks after your duties start date, you must pay any contributions that you should have made back to the date your member of staff met the age and earnings criteria to be put into a pension scheme.
You'll need to work out what these contributions are and backdate them.
You should take the following steps to backdate any missing contributions:
If you haven't already, you must now choose a pension scheme.Choose a pension scheme now