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) 

 

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.