Auto Enrolment-Pensions:

Automatic enrolment duties for UK companies 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:

1) you’re a sole director company, with no other staff
2) your company has a number of directors, none of whom has an employment contract
3) your company has a number of directors, only one of whom has an employment contract
4) your company has ceased trading
5) your company has gone into liquidation
6) your company has been dissolved
Automatic enrolment will apply if more than one director has a contract of employment.

You can find more information about your duties if you’re a director by contacting Reina D’costa at BizlawUK via http://www.bizlawuk.co.uk/contact-us/

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