If you’re still paying your employees, then you’re still required to make the deductions as normal. You must continue to meet the statutory minimum of 8% contributions, paying at least 3% as an employer.
If you’re paying some staff, but not others, simply amend the relevant contribution amounts, gross pay and pensionable earnings columns to ‘0’ for those employees who haven’t been paid. Then upload the file as normal.
If you’re not paying any staff, please log on to Gateway and select the ‘Null submission’ option for the relevant payroll.
You should keep your Direct Debit active – there’s no need to cancel it.