Automatic enrolment: staging date letters

17 September 2015

If an employer receives a staging date letter from The Pensions Regulator and they do not believe they are an employer, what should they do?

The employer should use the ‘Tell us you're not an employer’ link to inform the Regulator, providing they meet one of the following criteria:

• it is a sole director company, with no other staff
• it is a company with more than one director, where no more than one director has an employment contract (and no other workers)
• the company has ceased trading (for partnerships, non-UK companies or individuals who stop employing workers)
• the company has gone into liquidation or has been dissolved (a UK Companies House number must be provided)

Note that this is not for employers who have no staff to enrol on their staging date and it is not for companies in administration or in non-terminal insolvency.

Employers will need their PAYE reference and letter code to complete the Tell us you're not an employer form.

If an employer’s circumstances change so that automatic enrolment duties apply, they will need to inform the Regulator of this as soon as possible.