Automatic enrolment duties don’t apply when a company or individual are not considered an employer. You won’t have any duties if you meet one of the following criteria:
- you’re a sole director company, with no other staff
- your company has a number of directors, none of whom has an employment contract
- your company has a number of directors, only one of whom has an employment contract
- your company has ceased trading
- your company has gone into liquidation
- your company has been dissolved
Automatic enrolment will apply if more than one director has a contract of employment. You can find more information about your duties if you’re a director in automatic enrolment enquiries.
You can read more about the definition of “worker” here: http://www.legislation.gov.uk/ukpga/2008/30/section/88
You can find more information about employment contracts on the employment status section of the GOV.UK website.
However, Companies must inform The Pensions Regulator that they are not an employer, if they meet the above criteria. They must also inform the TPR if their circumstances change – ie they employ someone, or the directors started working under a contract of employment.