Employer’s auto-enrolment (AE) duties towards their staff will continue to apply “as normal”, despite the ongoing challenges posed by the coronavirus, The Pensions Regulator (TPR) has stated.

The regulator’s new guidance update said that this includes paying minimum contributions, as well as re-enrolment and re-declaration duties.

However, if an employer has put a worker on the Coronavirus Job Retention Scheme, then the government will cover the minimum AE contribution of the furloughed employee's 80 per cent salary.

Furthermore, those struggling to complete re-enrolment duties on the third anniversary of their staging date or duties start date will be able to choose a later date by up to three months.

Employers that are having difficulty making their AE contributions have been urged to speak to their pension provider to explore whether there is flexibility to change payment dates or plan contribution payments over a longer period.

However, if an employer is paying more than the statutory minimum AE contribution, the excess will not be funded by the Coronavirus Job Retention Scheme and those employers should continue to pay the correct contributions due under the scheme.

If they are using a defined contribution scheme, employers may be able to decrease contributions to the statutory minimum, subject to agreement and scheme rules.

Regulatory action on consultation requirements to reduce contributions has been eased, with TPR stating that it would not take action on those failing to consult for the full 60 days, as is usually required.

New employers are expected to continue to assess new staff and put them into a scheme if they eligible but can use ‘postponement’ to delay their introduction by up to three months.

Commenting on the guidance, TPR head of automatic enrolment, Joe Turner, said: "These are unprecedented times and we are acutely aware of the pressure employers are now under.

"While employers continue to have responsibilities, we are weaving in as much flexibility as possible to help employers and protect savers.

"We are continually reviewing and updating our guidance to respond to the challenges as they unfold. Further guidance will be published shortly outlining in more detail what employers can expect from us in the weeks and months ahead."

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