We don’t report companies to The Pensions Regulator unless they’re 150-days in arrears. So, if all contributions are currently up to date and you plan to open your office within 150-days, we can move your pay reference period to the time that you expect your employees to return to work. You will receive reminders to submit contributions at this time, however these are automated letters.
If you’re unsure as to when you’ll be opening again, best practice would be to ensure contributions are up to date and paid. You’ll then need to mark your employees as scheme leavers and re-add them to the scheme once they return to work.