1. A worker who has opted out or ceased active membership of a qualifying scheme

2. A worker who has given notice or been given notice of the end of their employment

3. A worker where the employer has reasonable grounds to believe the worker is protected from tax charges on their pension savings under HMRC’s primary, enhanced or fixed protection requirements. Reasonable grounds would include the worker providing the employer with a copy of the HMRC certificate.

4. A worker who has been paid a winding up lump-sum payment while in the employment of the employer and

a. ceased employment with the employer after the payment had been paid; and

b. subsequently been re-employed by the same employer

5. A worker who meets the definition of a ‘qualifying person’ for the purposes of separate UK legislation on occupational pension schemes and cross-border activities within the European Union

Auto enrolment also does not apply when the company:

• is a ‘one man’ company and consists of a sole director, with no other staff;
• has a number of directors, but none of them has an employment contract; or
• has a number of directors, but only one of them has an employment