Your auto-enrolment duties begin as soon as you hire your first employee, regardless of whether you employ only one person. At this point, you are required to set up a workplace pension scheme and assess your employees for auto-enrolment eligibility.

Not all employees will qualify for auto-enrolment, but you must still carry out an assessment as part of your legal responsibilities. After assessing each employee, you need to provide them with an assessment notice that outlines their rights and options regarding the pension scheme.

To help you navigate these requirements, The Pensions Regulator offers an online checklist that can guide you through your obligations.