For CJRS claims starting on or after 1st August 2020, employers will no longer be able to claim a grant for the statutory minimum automatic enrolment employer contributions – from this date, they will need to pay for their own pension contributions and National Insurance contributions for all staff.
Through the Coronavirus Job Retention Scheme, they will still be able to claim the lower of 80% of staff wages or £2,500 a month, reducing to the lower of 70% or £2,187.50 a month in September and the lower of 60% or £1,875 in October, with the scheme closing on 31st October.
Have my workplace pension duties changed?
Your automatic enrolment (AE) duties continue to apply as normal, including your re-enrolment and re-declaration duties and paying contributions. This is the case whether your staff are still working or are being furloughed as part of the Coronavirus Job Retention Scheme.
Re-enrolment
Many smaller employers are approaching or carrying out their first re-enrolment of staff. The Pensions Regulator will continue to write to you with information and support on how to carry out your re-enrolment duties and complete your re-declaration of compliance, recommending that you assess your staff for re-enrolment on the third anniversary of your staging date or duties start date.
You cannot use postponement at re-enrolment. However, if you are struggling to complete your re-enrolment duties on the third anniversary of your staging date or duties start date due to the coronavirus pandemic, you can choose a later date up to three months after your third anniversary to assess your staff.
You can read the updated guidance from The Pensions Regulator to find out more about these changes, along with information on how to treat furloughed workers who are returning to work part-time from 1st July 2020 (flexible furlough).