Client company is a UK entity, with a UK address (the only address by which it would ordinarily be contacted), They have two employees.
Employee 1 is resident in the Republic of Ireland
Employee 2 is resident in the UK
All of the duties of employment for both are carried out in the RoI. There are no UK based duties of employment.
Neither employee has a written contract. Just a verbal contract.
I can handle the PAYE. Employee 1 has no PAYE/NI payment. Employee 2 pays tax, but no NI.
However, does either employee need to be auto-enrolled in a pension. I've spoken to TPR, and they can't answer definitively.