Should directors be automatically enrolled into a workplace pension?
You don't have to auto enrol directors, but in some cases you have a choice.
Some directors are not workers for the purposes of auto enrolment.
- If a director is the only person in the company, they are not a worker
- If a director doesn't have an employment contract, they are not a worker
- If they don't ordinarily work in the UK, they are not a UK worker
In the above cases, change the UK worker setting to 'No' on their 'Pensions etc' tab.
If you have directors who are UK workers, they are assessed in the same way as normal employees but you don't have to actually enrol them into a pension if you (or they) don't want to.
For more information, see the website of The Pensions Regulator.