I have what was a director only payroll on the initial staging date for a company and he was advised to notify the Pensions Regulator that this was the case by completing the relevant online form.
He has recently taken on a new employee who has been automatically enrolled.
Is a declaration of compliance required within the 5 month deadline of taking on the employee or is it dealt with as part of the re-declaration required within 5 months of the third anniversary of the staging date?