Your auto-enrolment duties begin on the day your first member of staff starts work. This is called your duties start date, and it applies even if you employ only one person.
From that date you must:
Set up a workplace pension scheme
Assess each member of staff for auto-enrolment eligibility
Write to each of them individually within 6 weeks, explaining how auto-enrolment applies to them
Enrol anyone who is eligible
Not everyone will qualify, but you must still assess everyone and write to them.
You must also complete a declaration of compliance with The Pensions Regulator within 5 months of your duties start date, confirming you have met your duties. This applies even if no one was eligible.
The Pensions Regulator's online checklist walks through each step.
Need help getting set up? Email [email protected]