Every 3 years from your staging date, you must re-enrol eligible employees who previously opted out.
Who is eligible: Aged 22 to State Pension Age, earning above £10,000/year, working in the UK.
What to do: Choose your re-enrolment date (6-month window). Re-enrol eligible employees via CSV or portal. Write to them. Complete a re-declaration of compliance with TPR.
Important: You must complete the re-declaration even if nobody was eligible.