Your auto-enrolment duties begin as soon as you hire your first employee, even if it's just one person. At that point, you must set up a workplace pension scheme and assess the employee for auto-enrolment eligibility.

Assessing Employee Eligibility
While not every employee will qualify for auto-enrolment, you’re still required to assess each one and provide them with an assessment notice outlining their rights and options.

Helpful Resources
The Pensions Regulator offers an online checklist to help you understand and manage your auto-enrolment responsibilities.