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.
Pensions regulator guidance
Have a look at paragraph 29 on page 8 of this booklet:
Might give you what you need.
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.
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?