Use postponement to delay the organisation's pensions auto-enrolment duties
Key points
There are various reasons why an employer might want to use postponement to delay its pensions auto-enrolment duties, including to avoid the cost of pension provision for casual workers who will only be with the organisation for a short period.
Where the employer wishes to use postponement in relation to some or all of its workers, it will need to issue specified information to those affected.
Workers can still opt into a pension scheme voluntarily during the postponement period.
