According to The Pensions Act 2008, directors would not be treated as workers if they are not employed under a contract of employment to work for the company AND if there is no one else employed by the company under a contract of employment.
What this means is that if you are a company with just one director and no other employees you are exempt from Auto Enrolment and won’t need to complete a declaration of compliance or set up a qualifying pension scheme.
The Pensions Regulator (TPR) may not be aware of your circumstances so you may still receive a staging date letter from them. If you do, then contact will need to be made with TPR to advise them of your exemption.
If there is more than 1 director in the company, then each director will need to be assessed separately to determine their worker status. However, regardless of status, if the company take on employees in the future and they are classed as workers then a qualifying Auto Enrolment scheme will need to be in place. Again, this is an administrative duty we can assist you with.