Even if you only employ one person you have to enrol them on a pension automatically. If you don't, you will be breaking the law.

There will be millions of small companies wondering what they should be doing as auto-enrollment rolls out and their deadline approaches (sometime before 1 April 2017). 

You can get an overview of the scheme here before you go to the step by step guide that has now been put online by the Pensions Regulator here.

Rather than increasing taxes, the Government is dealing with the ageing demographic of the population by passing on responsibility for the pensions of working people, which accounts for the largest part of the social security bill, to employers.

No employer is exempt and pleading ignorance of the law will not protect you from penalties and making good what you have not paid if you don't do it.