Automatic enrolment detailed guidance for employers no. 11 Appendix A
This is a transcript of the flowchart intended as supporting material for Detailed guidance no.11 – Automatic re-enrolment
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The first step for cyclical re-enrolment is to choose a cyclical automatic re-enrolment date. This is the date an employer needs to assess whether to re-enrol certain workers. The employer can choose only one cyclical automatic re-enrolment date for the assessment of their workers. This date must fall within three calendar months before or three calendar months after the third anniversary of the employer’s duties start date.
For more information, see paragraphs 10 to 20 of Detailed guidance no.11 – Automatic re-enrolment. When assessing their workers the employer must follow the steps below.
Please note:
1 In exceptional circumstances an employer may have a re-enrolment duty is respect of a worker who has not yet had an automatic enrolment date. This can only occur where the employer is exempted from the automatic enrolment duty and up to the cyclical re-enrolment date the worker has never met the eligible jobholder criteria but then is an eligible jobholder for the first time on the cyclical automatic reenrolment date.
2 An employer may have determined a set of business rules around the application of some or all of the exceptions, which may mean that this step features earlier in the process. More information on the exceptions can be found in paragraphs 82 to 125 of Detailed guidance no. 1 – Employer duties and defining the workforce.
1. Select workers who opted out or ceased active membership of a qualifying pension scheme
No workers – Go to 8
At least 1 worker – Go to 2
2. Have the worker(s) had a previous automatic enrolment date with the employer?1
No – Go to 8
At least 1 worker – Go to 3
3. Assessing age
Are they aged at least 22 but less than SPA?
No – Go to 9
Yes – Go to 4
4. Assess earnings
Are qualifying earnings payable above trigger for AE?
No – Go to 9
Yes – Go to 5
5. Check exceptions2
Do they meet any of the conditions for the exceptions from the automatic re-enrolment duty?
No to all – Go to 7
Yes to any - Go to 6
6. The employer can choose to re-enrol the worker(s) but they are not required to do so.
Choose not to re-enrol worker(s) – Go to 8
Choose to re-enrol worker(s) – Go to 7
7. Re-enrol worker(s) into an automatic enrolment scheme following the automatic re-enrolment process. See paragraphs 54 to 58 of Detailed guidance no.11 – Automatic re-enrolment
8. Cyclical automatic re-enrolment does not apply
The employer has no re-enrolment duty. The employer must continue to assess their workers as usual for their other duties. The employer must also complete their re-declaration of compliance to tell us that they had no-one to automatically re-enrol.
9. Cyclical automatic re-enrolment does not apply to these workers.
The employer has no further duties until the next cyclical automatic enrolment, unless the information about both the right to opt in or join has not been given or the employer is given an opt in or joining notice by the worker.