Auto-Enrolment for a Sole Director & Employee


Q: Josh has his own limited liability company. He’s the sole director and employee. Does he have to comply with the employer duties? Would this change if he employed someone else?

A: Directors of a company are not treated as workers for the employer duties, unless:

So if Josh doesn’t have a contract of employment to work for the company, he won’t be treated as a worker, even if he takes on other workers who will be covered by the employer duties. If he does have a contract to work for the company, he still won’t be treated as a worker unless he takes on another worker. In this case, both Josh and the other person would be treated as workers.