Auto-Enrolment | Auto Enrolment Small Business Accountants

Auto enrolment does not apply if a company is not considered an employer by The Pension Regulator.

Auto-Enrolment | Auto Enrolment Small Business Accountants
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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