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Document If an employee opts out straight away do I have to take contributions and then pay a local refund?

This would depend on your own payroll. If the member opts out before the next payroll is run they would have effectively opted out before the pay date and therefore no contributions would be taken.

However, you should consult with the payroll department to check if this is possible or whether they will need to take contributions and then do a local refund.
 
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Auto enrolment refund, opt out refund, refund, local refund
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