Auto-Enrolment | Auto Enrolment Small Business Accountants
Auto enrolment does not apply if a company is not considered an employer by The Pension Regulator.
Reasons for not being an employer include:
- Director only company, none of the directors have an employment contract
- No longer employ any staff
- Ceased trading
Although you will not have any auto enrolment duties you must inform The Pension Regulator of this, otherwise they will be expecting you to operate a scheme. This can be done through their website.
If you later become an employer you must comply with your auto enrolment duties straight away.
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