There have been multiple threads regarding AE. This is aimed specifically at those like me who are in Practice servicing mainly micro businesses.
Watched a webinar hosted by The Pension Regulator yesterday. They confirmed that a Director is not classed as a worker (including more than one, e.g. husband & wife) if meeting conditions below, and that you simply email them to advise that is the case to be removed from the process.
Taken from the slides issued after the webinar:-
•A director of a company is not classed as a worker, unless:
–the individual works for the company under a contract of employment
–there is at least one other person working for the company under a contract of employment
•A director who is not working under an employment contract is never classed as a worker
•The exemptions can apply to more than one director working for the same company
•If a company has no workers on its staging date, then it has no duties under automatic enrolment and would not need to set up a pension scheme or complete a declaration of compliance.
•If the company has received a letter from us and they have no workers on their staging date, we ask that they inform our help desk by emailing: [email protected] with their PAYE ref.
Obviously there are still many questions with regard to AE, but this means I can fire off a number of emails and remove about 25% of my client base from having to worry about it.
Hope that helps.