If you have taken on an employee for the first time you have to take action on auto enrolment . 
If you have previously had only Directors auto enrolment duties may not have applied  
Once you employ someone then auto enrolment duties apply in respect of all employees including Directors 
If you first employ someone on or after 1 October 2017 the auto enrolment duties apply immediately  
More information about what you need to do is given in the previous blog Seven Steps to Auto Enrolment. 
RECEIVED A LETTER FROM THE PENSIONS REGULATOR? THINK YOU MIGHT NOT BE AN EMPLOYER FOR AUTO ENROLMENT PURPOSES? 
Automatic enrolment duties don’t apply when a company or individual are not considered an employer. You won’t have any duties if you meet one of the following criteria: 
 
• you’re a sole director company, with no other staff 
 
• your company has a number of directors, none of whom has an employment contract, with no other staff 
 
• your company has a number of directors, only one of whom has an employment contract, with no other staff 
 
• your company has ceased trading 
 
• your company has gone into liquidation 
 
• your company has been dissolved 
 
• you no longer employ people in your home (cleaners, nannies, personal care assistants, etc) 
 
NOT SURE WHAT TO DO ABOUT YOUR LETTER FROM THE PENSIONS REGULATOR? 
It’s not so hard as you might think. 
 
Once set up the ongoing monthly process should be no more difficult than paying your PAYE and NI. 
 
The 7 steps to set up are as follows :- 
 
1. Initial assessment of workers 
Workers are categorised as eligible jobholders , non eligible jobholders and entitled workers . 
 
2. Deciding which earnings to use 
You can choose whether to use Qualifying Band Earnings , Total gross earnings or basic salary.