Auto-Enrolment – Companies without staff

If you don’t have any staff other than directors, you may not have any automatic enrolment duties. You won’t have any duties if the only people working for you are:

  • you as the sole director, or
  • a number of directors, none of whom has an employment contract, or
  • a number of directors, only one of whom has an employment contract

Automatic enrolment will apply if more than one director has a contract of employment.

If you believe that you do not have any auto-enrolment duties, but have received a letter from the Pension’s Regulator detailing your staging date then you must contact the customer support via email and provide them with your letter code, PAYE reference and Companies House number (if registered).

Should you provide false or misleading information in order to evade your auto enrolment responsibilities then the Pension’s Regulator will take this into account when deciding whether to take further action.

Should your circumstances change so that auto enrolment duties apply to  you, then you must notify the Pension’s Regulator as soon as possible.  This would happen if:-

  • you take on a member of staff other than a Director, or
  • if at least two Directors begin working for you under a contract of employment