Choose a re-enrolment date that falls anywhere within a six-month window. This starts three months before the third anniversary of your original staging date and ends three months after it. For example if your staging date was 1 April 2014, you may choose a re-enrolment date between 1 January 2017 and 30 June 2017. In this example, a re-enrolment date of 1 July 2017 is not permitted.

Once you’ve carried out re-enrolment for the first time, your next re-enrolment window will be calculated from your previous re-enrolment date. You must first choose your re-enrolment date from within your six-month re-enrolment window, which starts three months before and ends three months after the third anniversary of your previous re-enrolment date.

Unlike the automatic enrolment date, you cannot apply different re-enrolment dates to workers or groups of workers. The chosen re-enrolment date applies to all workers included in the assessment. If you operate more than one PAYE payroll, think about a date that best aligns to all your payrolls.

Postponement cannot be applied at re-enrolment.

Carry out an assessment of staff to determine who you need to re-enrol on your re-enrolment date. This applies to staff who, more than 12 months before your chosen re-enrolment date, have:

• Opted out of the pension scheme
• Ceased active membership of the pension scheme after the end of the opt-out period
• Stayed in the pension scheme but have chosen to reduce the level of pension contributions to below the minimum level and who meet the age and earnings criteria to be re-enrolled.

Even if you have no one to re-enrol, you must complete Step 5, otherwise you may be fined by The Pensions Regulator.

If you have staff to re-enrol, you must ensure they are put into the workplace pension scheme within six weeks of your chosen re-enrolment date. You must then write to them within the same six-week window to tell them how automatic enrolment applies to them. You only need to write to those staff who have to be re-enrolled.  Click here to view the template Re-enrolment Letter & Enclosure.

Once you have automatically re-enrolled staff, they remain in the pension scheme unless they choose to opt out or cease membership. There is a one month window in which staff can opt out of the pension scheme. If any choose to do so, you will need to process their opt out form and keep records accordingly.

Complete a re-declaration of compliance within five calendar months of the third anniversary of your staging date or the third anniversary of your previous re-enrolment date (even if you had no-one to re-enrol). An employer’s re-declaration is mandatory and failure to complete it on time means that you will not have met all of your duties, which could result in fines and/or prosecution.