If a user has an Employer/Employee relationship that has the 'Create automatically during pledge entry' set to No, then relationships are not automatically created when pledges are entered.

The attached script will scan through all pledge entries for all years and find all the Sponsors who are Organizations and all the Donors who are People. Then it finds the Relationship which must be Org to Person and must be set to auto-create pledges. Finally, it checks the existing relationships table to be sure the relationship does not already exist. If the relationship is not found, it is created.

It has been tested with CM v3.1 and v3.2.