There is no specific report that will show you these workers. However, you can run the Regulated Pensions Report for the first two years of the current three year cycle that is due to end. As the workers that have opted out in the first two years are eligible to be auto enrolled.
However, the workers that have opted out in the final year of the cycle will not be considered for auto enrolment - they will need to manually opted in, if they wish to contribute.
To identify the workers who will be re-enrolled, you will need to run the regulated pensions report for opted out workers, for year 1 and 2 of the current cycle. To access this report, follow the below steps in order of sequence:
Go to Payroll menu and the click Reports.
Click Regulated Pensions Report and select Opt Out in Eligibility field.
Enter the Tax year for the first year in your current cycle in the Tax year field.
Enter the first period to final period for that tax year in the respective Tax Period From and To.
Click Print.
Repeat steps above for second year of cycle.
The workers that show on this report will be considered by the system for auto enrolment. The report wont need to be ran for the final year of the cycle, unless you would like to identify the workers who wont be considered for enrolment.
The system does all of the auto re-enrolling for you based upon the data that is contained for each opted out worker.