Each time payroll is run staff should be assessed to see if they need to be auto-enrolled – both new starters and existing employees.
Any requests to join or leave the scheme received must be actioned in line with the employer’s obligations.
If staff opt-out of the pension scheme (i.e. leave within one month of being enrolled) the employer must stop taking a pension contribution from their pay and repay all contributions paid to date within one month of their request.
Employers have to keep records for six years detailing the following:
- the names and addresses of employees put into a pension scheme
- records that show when money was paid into the pension scheme
- any requests to join or leave the pension scheme
- the pension scheme reference or registry number
Requests to leave the pension scheme must be kept for four years.
