your legal duties begin on the day your first member of staff starts work. This is known as your duties start date. Every employer in the UK must put certain staff into a workplace pension scheme and pay into it. This is called ‘automatic enrolment’.
Even if you think you won’t need to put your staff into a scheme, as an employer you’ll still have duties. It only takes a minute to use The Pensions Regulator’s (TPR) online tool to quickly work out what you need to do and how to meet your duties.
As a new employer, TPR will write to you and issue you with a letter code. It’s important you keep the letter code safe as you will need this to help you complete your duties.