Exemptions for employers

The intention of the auto-enrolment legislation is to make sure employers in the UK provide a pension scheme to their staff, but although the legislation applies to almost every company, there are some exceptions.

The Pensions Regulator lists these exceptions on their website, but in brief the duties will not apply to you under the following circumstances:

• 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)