Any business that employed staff on or after 1st October 2017 has auto enrolment duties as soon as they employ someone for the first time. This is known as the “duties start date”. These businesses do not have staging dates.
Not all businesses will necessarily have eligible employees but all employers will have auto enrolment duties. You can find out what your duties are by visiting: www.tpr.gov.uk/onlinetool
More information on auto enrolment duties for start-up businesses can be found here.