Auto enrolment op-out for one-man companies?

Auto enrolment op-out for one-man companies?

Didn't find your answer?

The GOV.uk website says there is: https://www.gov.uk/auto-enrolled-into-workplace-pension

But I don't believe what I read on that site, as I have found other mistakes relating to tax law on gov.uk.

I understand there is some sort of opt-out for the whole company if it is owner-managed, but I can't find details anywhere.

Can you provide me with links to authoritive advice on this. I can't find anything on the Pensions Regulator website that answers this question

Replies (3)

Please login or register to join the discussion.

avatar
By neiltonks
09th Aug 2013 11:18

Pensions regulator guidance

Have a look at paragraph 29 on page 8 of this booklet:

http://www.thepensionsregulator.gov.uk/docs/pensions-reform-employer-duties-defining-workforce-v4.pdf

Might give you what you need.

Thanks (1)
By Steve Kesby
09th Aug 2013 11:32

Agreed

S. 90 of the Pension Act 2008 refers. So it potentially applies to multi-director companies, provided none of them have a service contract.

Thanks (1)
Replying to Mr_awol:
avatar
By importanttobenice
12th Mar 2014 15:39

When you say potentially, can anyone clarify this for sure?

So the question is:-  where you've got a husband & wife company and they are both on the payroll above £9440, the company will be exempt from AE, provided they are both Directors? And therefore if the wife isn't a Director, there is no exemption? 

Thanks (0)