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

There’s a general exemption from auto-enrolment for all company directors. The effect of this is that a company may still choose to auto-enrol its directors (and, if it does, all of the usual duties will apply) but it’ll 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.

For more information see The Pensions Regulator assessing the workforce.

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