Director-only companies and Auto Enrolment

If you don’t have any staff other than directors, you may not have any automatic enrolment duties. You won’t have any duties if the only people working for you are:

• you as the sole director, or
• a number of directors, none of whom has an employment contract, or
• a number of directors, only one of whom has an employment contract

Automatic enrolment will apply if more than one director has a contract of employment.

Therefore as you are both directors and assuming neither of you have contracts of employment in place, then you will not have any Auto Enrolment duties. If you have determined that you do not have any Auto Enrolment duties then you must tell The Pensions Regulator before your staging date. To do this, you may either:

• complete an online form
• email [email protected] and complete the details in the pre-populated message that opens when you select our email address. You’ll need your letter code, PAYE reference and Companies House number to hand.
• download and follow the instructions in the Pension Regulator’s no employer duties email template

Date published 5 Jun 2015

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.