I’m a director and the sole employee of my company, do the auto-enrolment rules apply to me?

Since 6 April 2016, there has been a general exemption from auto-enrolment for all company directors. The effect of this will be that a company may still choose to auto-enrol its directors (and, if it does, all of the usual duties will apply) but it will not be required to do so.

If you’re the director of a company with no other employees, you’ll now need to notify The Pensions Regulator that you’re not an employer and so have no automatic duties. To do this click here.

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