Some medium-sized employers will now be in their 3rd year anniversary of auto enrolment (AE) and therefore need to enrol those employees who opted out originally.
Basically it is a repeat of the exercise carried out three years previously, and includes a re-declaration with some voluntary exceptions that are part of the simplification of AE employer duties. You’ll have three months either side of the third anniversary of your staging date in which to choose your re-enrolment date. This gives you a six-month window in which you can choose a re-enrolment date, but you must have the same re-enrolment date for all staff you have to re-enrol.
There is no postponement at re-enrolment. Re-declaration must be with the Pensions Regulator within five months of the original staging date (3rd anniversary) – not the re-enrolment date. So if your chosen re-enrolment date is in the latter part of the six-month window you have less time to declare.