Staging dates and auto-enrolment for pensions – directors

Workplace pensions auto-enrolment is a legal requirement for UK businesses, ensuring employees are automatically enrolled into a pension scheme. However, director-only companies may be exempt from auto-enrolment requirements, depending on their structure.

If your company has only directors and no other employees, you may not need to comply with auto-enrolment regulations—but in some cases, you will need to apply for an exemption.

What to Do If You Receive a Staging Date Notification

If a director-only company receives a staging date notification from The Pensions Regulator (TPR), it must apply for an exemption to confirm its status. This ensures that TPR recognises the business as outside the scope of auto-enrolment.

Failure to apply could lead to unnecessary compliance requests or fines.

What If You Don’t Receive a Notification?

If a director-only company is exempt from auto-enrolment and does not receive a staging date notification, no action is required. This means:

  • There is no need to apply for an exemption.
  • The company can continue operating as normal without enrolling in a pension scheme.

However, if circumstances change—such as hiring employees—the company must review its auto-enrolment obligations.

Where Auto-Enrolment Exemptions Do Not Apply

It’s important to note that not all small businesses are exempt from auto-enrolment. If a company employs at least one worker who is not a director and meets the eligibility criteria for a workplace pension, the business must comply with auto-enrolment regulations. This applies even if the company consists mostly of directors but has a single eligible employee. Employers must assess their workforce regularly and enrol any qualifying staff when required.

How We Can Help

At Lewis Brownlee, we provide expert advice on auto-enrolment for director-only companies, ensuring compliance with The Pensions Regulator’s requirements. Our services include:

  • Determining auto-enrolment obligations for directors.
  • Applying for exemptions where required.
  • Providing pension compliance guidance for growing businesses.

If you’re unsure about your auto-enrolment status, contact us via our contact page for expert advice.

Making the right decision now can help you avoid unnecessary pension compliance issues in the future.