A limited company client that I do the payroll for has received a letter from the Pensions Regulator about their automatic enrolment duties.
The company has 2 directors, both of which are on the payroll.
Neither have any formal employment contract.
Both directors earn under £10,000 p/a.
There are no other staff.
Are they caught by automatic enrolment? I didn't think they would be. I have tried looking into this online, before asking on here, but it's just confused me all the more!