Assessing the Workforce for Auto-Enrolment

To identify eligible workers, you will need to assess the contractual relationship of people who work in or are involved with your business – “eligible workers” are defined as any individual who:

• Works under a contract of employment (employee), or
• Has a contract to perform work or services personally i.e. they cannot send a substitute or sub-contract the work and is not undertaking the work as part of their own business

This may include agency workers if they have such a contract with either the agent or the principal. The physical location of the employer is not a determining factor when considering an individual’s status as a worker e.g. the employer may be based outside of the UK.

(For help in assessing your workforce, click here)