Your auto-enrolment obligations relate to your employees and this means:
“Any individual who works under a contract of employment (an employee), or has a contract to perform work or services personally and is not undertaking the work as part of their own business.”
This is a very broad description and you’ll need to make sure you don’t miss anyone.
Many of your employees may need to be auto-enrolled, depending on:
- their age
- their earnings
- whether they normally work in the UK
And other employees can ask to join too.
More…
If you’re not sure who you need to enrol see The Pensions Regulator website.
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