48. An employer who has subscribed to a voluntary retirement savings plan must automatically enroll in the plan any eligible employee and any employee who so requests, except in the case of employees described in subparagraph a or b of subparagraph 1 of the third paragraph of section 45.
The employer must also offer the plan to any eligible employee who has opted out of the plan and offer any eligible employee who has set his or her rate of contribution at 0% the possibility of resuming contributions to the plan. The employer must do so in the month of December every two years following the date the employee opted out of the plan or set the rate of contribution at 0%.
The rules set out in the first and second paragraphs apply even if the number of eligible employees falls under five, unless, as long as the number of eligible employees remains under five, all eligible employees opted out of the plan.
An employer has 30 days to enroll the eligible employees and any other employee who so requests in the plan.
2013, c. 26, s. 48; 2017, c. 29, s. 2421.