We often get the question from our contractor clients or other small Limited Company clients about whether they have to comply with auto enrolment at all.
The answer is not necessarily but they still need to consider their situation and let the Pension Regulator know what they are doing.
The first thing to do is to consider whether they genuinely have no staff. The details on this are here: http://www.thepensionsregulator.gov.uk/en/employers/what-if-i-dont-have-any-staff.aspx but the basic scenario is that if you only have Directors who have no employment contracts then you do not need to comply.
Once you have established your situation you need to let the Pension Regulator know that you have no staff. The Pension Regulator now has a specific web form to fill in here: https://automation.thepensionsregulator.gov.uk/notanemployer . Once you have done that you are off the hook!
For any other queries about Auto Enrolment please give us a call.