If a client has missed their auto enrolment (AE) duties start date, they still need to work out what their duties are and comply with them immediately. They may also need to backdate contributions for members of staff that need to be put in a workplace pension.
If an employer client is less than six weeks after their duties start date, they must backdate their member of staff’s scheme membership to the day they first met the age and earnings criteria to be put in a scheme, and may need to backdate contributions as well. Alternatively, they can use postponement to delay the assessment of their workforce for a period of up to three months from their duties start date.
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