What to do if you are exempt from Auto Enrolment

Automatic enrolment duties 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:

• you’re a sole director company, with no other staff
• your company has a number of directors, none of whom has an employment contract
• your company has a number of directors, only one of whom has an employment contract
• your company has ceased trading
• your company has gone into liquidation
• your company has been dissolved

Before your staging date, you can let the Pensions Regulator know that you are exempt. This will avoid you having to register with a pension scheme and submit a declaration of compliance.

If circumstances change and you no longer meet the above criteria then you need to let the Pensions Regulator know.

More information, including the link for letting the Pensions Regulator know about your exempt status, can be found here.

Posted byPaul ByrneinAuto EnrolmentPayroll Software

HMRC penalty notices to employers with fewer than 50 employees

HMRC has now issued the first in-year penalties notices to employers with fewer than 50 employees who missed the deadline for sending PAYE information to HMRC. Please see the News story on GOV.UK at https://www.gov.uk/government/news/pay-as-you-earn-paye-late-filing-penalties for further details.

Posted byPaul ByrneinHMRCPayroll SoftwareRTI