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I'm a sole practitioner and up till December of 2014 I had one member of staff(S) in addition to my wife working as accounting technicians. S retired in December but as I had a PAYE scheme in place I received correspondence from The Pensions Regulator advising that my staging date was 1st February 2016. As my wife earns well below tax and NI thresholds do I need to go through the rigmarole of completing a Declaration of Compliance or do I just write to The Pensions Regulator explaining the current situation?  

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By Euan MacLennan
17th Jul 2015 16:36

Rigmarole?

If your wife earns less than £5,824 in 2015/16, she is an 'entitled worker', which means that she can ask you to administer a pension scheme for her, but not necessarily an AE-compliant one and you don't have to contribute.

If she earns between £5,824 and £9,999, she is a 'non-eligible jobholder', which means that she can choose to opt in.  Ask her if she wishes to do that (but you must not tell her that she doesn't want to!) - if not, you don't need to set up a pension scheme.

In either case, completing the Declaration of Compliance online is all you have to do.  It is not difficult.

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