The Basics: Auto-Enrolment - Assessing Your Workforce

Key issue

Assessing your workforce for auto-enrolment is a key part of the process but it might not be as straightforward as merely checking your PAYE records for age and earnings. The legislation applies to 'workers', which may cover some individuals whom you believe to be self-employed.

WHO IS A WORKER?

The legal definition of worker is wider than 'employees' and includes those who "contract to work or perform services personally". This definition is not particularly helpful when differentiating between those who are genuinely self-employed and those who might be paid as if they were self-employed - but are actually within the definition of 'workers'.

However, over the years, tax and employment cases have built up a useful list of indicators. There is no one factor that will be conclusive and the individual may need to be tested against all of them. It is important to consider these indicators, as the relationship will be determined on the basis of the