Late completing your re-enrolment and re-declaration duties?
If you’ve missed a previous three-year re-enrolment anniversary or a previous re-declaration deadline you need to act quickly.
ImportantIf you’ve missed multiple declaration and/or re-declaration deadlines, you will need to complete and submit these in date order. In addition, you will not be able to complete an upcoming re-declaration until your previous declaration and/or re-declaration has been brought up to date.
Missed a previous re-enrolment?
If you’ve not completed re-enrolment duties for a previous three-year re-enrolment anniversary (the anniversary of a duties start date or a previous re-enrolment date), you may need to put certain members of staff back into your pension scheme and backdate any missing contributions.
The date that you assess your staff is known as your ‘re-enrolment date’. To see if you need to put staff back into a pension scheme for your missed three-year re-enrolment date anniversary, use the date ‘two months prior to the re-declaration deadline’ for your missed anniversary. If you need to put certain staff back into a pension scheme you will also need to backdate missing contributions to this date.
The date that you assess your staff is known as your ‘re-enrolment date’. To see if you need to put staff back into a pension scheme for your missed three-year re-enrolment date anniversary, use the date ‘two months prior to the re-declaration deadline’ for your missed anniversary. If you need to put certain staff back into a pension scheme you will also need to backdate missing contributions to this date.
Putting staff back into your pension scheme
If you've worked out that you do have certain members of staff to put back into your pension scheme, you’ll need to:
- send the details of the certain members of staff who are being put back into your pension scheme to your pension provider. You need to give your pension scheme provider all the information that they originally needed to set up your staff in your pension scheme
- write to your staff to tell them what you have done. We have letter templates that you can use to do this
- calculate and pay any backdated contributions - payroll software can help you with this if it was set up for automatic enrolment
- you also can use our online contributions calculator to help you estimate your costs for each member of staff
- as the employer you must pay any unpaid employer contributions and your staff member must pay theirs, unless you choose to pay it for them. As part of any enforcement action we may require that you pay your staff member’s contributions as well as your own
- you will then need to let your pension scheme know the amount of unpaid contributions. They may let you, and your staff member pay this in instalments, but you’ll need to check with your scheme if this is an option
Remember, once you’ve re-enrolled your staff, you’ll also have to complete any missing re-declaration duties. In addition, you’ll have ongoing duties to maintain.
Missed your deadline for submitting your re-declaration?
If you’re up to date with your re-enrolment duties but you didn’t complete your re-declaration of compliance by your deadline, you’ll need to complete your re-declaration to be fully compliant with your legal duties.
Completing your missed re-declaration
If you’ve missed a previous re-declaration deadline, you need to:
- complete your previously missed re-declaration of compliance now and any others that you’ve missed to let us know how you have met your legal duties for re-enrolment
- have your letter code and PAYE reference handy as you’ll need these to sign in
- use our re-declaration checklist (PDF, 200kb, 2 pages) to find out what information you'll need to provide and to tell us how you've met your legal duties