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

Since 6 April 2016, there has been a general exemption from automatic enrolment for all company directors. The effect of this will be that a company may still choose to automatically 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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