Many of our clients are accounting firms running payrolls for their clients. By their very nature many of these are small employers which have not yet reached their staging date. The Pensions Regulator’s website has much useful information for employers, including videos.
In particular, an employer who has no workers to enroll still has reporting obligations
“You will probably have seen the large character ‘Workie’ calling on small employers and telling them not to ignore the workplace pension. You may now be wondering what to do next. It’s important that you are aware of what your duties are and when you need to meet them by – as you may incur a fine if you do not comply with the law on time.”