Do I have to tell the regulator that I’ll be delaying working out who to put into a pension scheme?

No, you don’t have to tell us if you intend to delay working out who to put into a pension scheme (this is known as postponement). However, you will be asked for the date you assessed your staff when you come to complete your declaration of compliance with the regulator.

If you use postponement you must write to your staff to tell them what you are doing.