Originally posted by Jessica@WhiteFieldTax
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~ companies whose payroll comprises one director only, with any other directors or secretaries unpaid can notify the Pension Regulator by email that they are exempt from Auto Enrolment
~ companies with two people on payroll, regardless of salary levels and officer status need to register with TPR and nominate a pension scheme, eg Nest, even if salaries are below thresholds.
In summary the only exemption from registration and nomination of a pension scheme is where there is only one person on the payroll and they are a director.
This is our current understanding from talking to TPR. How it pans out n practice, well, anyone's guess.
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