HMRC has reminded businesses that employ seasonal, temporary staff that, as long as they know their staff will be working for them for fewer than three months, they can postpone the legal duty to assess staff for pension purposes for three months. During this period, employers will not need to put staff into a pension unless they ask to be put into one.
If you know that any of your staff will be working for you for less than three months, you can choose to delay working out who to put into a pension scheme. This is known as postponement. Within six weeks from the date after postponement starts, you must write to staff individually to tell them what you are doing and how automatic enrolment applies to them.