As a Company Director you are not treated as a worker under Auto-enrolment rules unless you have a contract of employment and you employ at least one
If you don't employ anyone and don't have a contract of employment you do not need to comply with Auto-enrolment. You do need to notify The Pension
Regulator that you are a Director-only payroll.
Critchleys HR and Payroll LLP, Beaver House, 23-38 Hythe Bridge Street, Oxford OX1 2EP
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