If any of your staff fall outside of the above age and earning criteria then you only need to put them into a pension scheme if they ask.
If you've worked out that you don't have staff to put into a pension scheme you still have other tasks to carry out in order to meet your legal duties. If you don't have any staff to put into a pension scheme you will still have to write to them to tell them how automatic enrolment applies to them.
What happens if my staff are not in a PAYE scheme?
If your member of staff earns £120 a week (£520 a month) or below, HMRC may not require you to set up a PAYE scheme. However, you do still have certain automatic enrolment duties:
- You must write to your staff to tell them how automatic enrolment applies to them
- If your staff then write to ask you to put them into a pension scheme, you must set this up for them, but you don't have to pay into it
When you start paying a member of staff more than £120 per week, you must set up a PAYE scheme with HMRC. You must also assess your member of staff to work out if they need to be put into a pension scheme that you also pay into. After you set up your PAYE scheme, we'll write to you and ask you to complete a declaration of compliance, which is where you tell us how you've met your duties, by a specific date.