Yes, if you have any staff. Every employer must put eligible workers into a workplace pension and contribute — there is no small employer exemption. Eligible means aged between 22 and state pension age and earning above the earnings trigger; those outside can ask to join, and you may still have to contribute. Minimum contributions total 8% of qualifying earnings, of which at least 3% must come from you. You must also re-enrol anyone who opted out every three years, and complete a declaration of compliance. What you must never do is encourage an employee to opt out — inducement is an offence the Pensions Regulator takes seriously and fines for. Opting out has to be the employee’s own unprompted decision, made directly with the pension provider.