This old chestnut again. The Pension Regulator is no longer accepting written exemption aplications. It instructs you to go to https://automation.thepensionsregulator.gov.uk/notanemployer and complete the form instead. Most of my clients and one director and one co secretary. The co secretary in most cases is the wife on c. £8k . I believe the only possible box that can be ticked is the first, "There is only one director and there are no other staff working for the company." as there is no employment contract and I believe we could argue there is not an implied one either. I just don't want this to come back and bite us later. Is this the route most others are taking in cases like this?