Directors, limited liability partners and auto enrolment
6 April 2016 brought in changes to employer duties for directors and partners in limited liability partnerships. Here we explain exactly what changed.
Key facts
- Directors are only workers if they have a contract of employment.
- Sole directors are exempt from auto enrolment.
- Since 6 April 2016, an employer can decide whether to apply employer duties to directors.
Disclaimer
The information provided is based on our current understanding of the relevant legislation and regulations and may be subject to alteration as a result of changes in legislation or practice. Also it may not reflect the options available under a specific product which may not be as wide as legislations and regulations allow.
All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.