Directors pension

[Csills73]

Good afternoon,

I am wondering if anyone can help please. We are just setting up payroll for a company where there are only two directors on the payroll. What do I have to do with the pension? Are the directors excluded from auto enrolment? If they are excluded do I have to contact the pension regulator and let them know?

Many thanks

 

[Scalloway]

If a director does not have an employment contract, they cannot be a worker and are therefore always exempt from automatic enrolment.

Director exemptions from automatic enrolment

Guidance for business advisers on when directors need to be automatically enrolled into a pension scheme, and when they are exempt from automatic enrolment.

www.thepensionsregulator.gov.uk