Automatic re-enrolment

Produced by Tolley in association with David Everett
Employment Tax
Guidance

Automatic re-enrolment

Produced by Tolley in association with David Everett
Employment Tax
Guidance
imgtext

This guidance note applies only to pension schemes in England and Wales.

Introduction

The automatic enrolment regime imposes a duty on employers to make arrangements for the automatic enrolment of all of their eligible jobholders into a ‘qualifying scheme’ (also called a workplace pension). Employers are also required to contribute to that scheme on behalf of eligible jobholders.

Although the regime requires the employer to automatically enrol eligible jobholders into a qualifying scheme, the jobholders have the right to opt out or even if they did not initially opt out they may, at some point after enrolment, cease active membership of the scheme. For any such jobholders, the employer has a duty of automatic re-enrolment.

This re-enrolment duty is subject to the same sanctions for non-compliance as the original obligation to automatically enrol workers into a qualifying scheme with effect from the employer’s staging date (see the ‘Sanctions for non-compliance’ section of the Automatic enrolment ― overview guidance note).

See Simons Taxes E7.210B.

There are two types of re-enrolment duty:

  1. cyclical

  2. immediate

Cyclical re-enrolment

Employers

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
David Everett
David Everett

Partner, Lane Clark & Peacock , Employment Tax


David Everett, is the head of the Pensions Research team at LCP. One of his key roles is to analyse and communicate regulatory and professional developments to audiences both within and outside LCP.David has built up many years of experience in the occupational pensions regulatory field covering a broad spectrum including government policy and legislation, particularly that emanating from the Department for Work and Pensions, the Pensions Regulator, the Pension Protection Fund and other compensation schemes, the Pensions Ombudsman and the Courts and the technical and ethical regulation of actuaries through the Financial Reporting Council and the Institute and Faculty of Actuaries respectively.He also assists the ACA in responding to government consultations.He's the editor of LCP's weekly Pensions Bulletin and undertakes other technical writing for the firm, as well as contributing to TolleyGuidance Employment taxes for the Pensions module.

Powered by Tolley+
  • 30 Mar 2026 11:08

Popular Articles

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more