Do I have automatic enrolment duties?

You do not have Automatic Enrolment duties if the company (or individual) isn’t considered an employer by meeting one of the following criteria:

• A sole director company (with no other staff).

• Your company has a number of directors but only one of them has an employment contract.

• Your company has ceased trading, gone into liquidation or has been dissolved.

You must inform The Pensions Regulator if you believe Automatic Enrolment duties do not apply to you and you have received a letter from them. You will need your letter code, PAYE reference and Companies House number (if you have one) to help you complete the required information.

If your circumstances change so that Automatic Enrolment duties apply to you, you’ll need to inform TPR of this as soon as possible. This could happen if you take on a member of staff, other than a director, or if at least two directors have a contract of employment.

In addition to the above, the following are workers excluded from Automatic Enrolment duties:

• Some office holders, e.g. a non-executive director (but only for the duties they carry out as an office holder).

• Serving members of the military.