What is the definition of a worker? - AE FAQs
Article ID
11740
Article Name
What is the definition of a worker? - AE FAQs
Created Date
1st April 2019
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem
What is the definition of a worker for auto enrolment?
Resolution
An Individual aged between 16 and 74 inclusive:
Directors
Directors are only exempt from worker status if
- they are a director of a one-person company – as soon as they employ someone else they have to be included in the AE process or
- they are an office-holder. An office holder has no contract or service agreement in relation to their appointment, nor do they usually receive a salary or regular remuneration for their services. They may however, be paid a fee for their services or to cover their expenses.
Further details about directors and employment contacts can be found here.
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