Auto enrolment does not apply if a company is not considered an employer by The Pension Regulator.
Reasons for not being an employer include:
- Director only company, none of the directors have an employment contract
- No longer employ any staff
- Ceased trading,
Although you will not have any auto enrolment duties you must inform The Pension Regulator of this, otherwise they will be expecting you to operate a scheme. This can be done through their website.
If you later become an employer you must comply with your auto enrolment duties straight away.
If you would like detailed specific advice please contact us.