To qualify for the small employer auto-enrollment tax credit (FORM 8881, part 2), do you need to have at least one NON-highly compensated employee?

[mh4]

To qualify for the small employer auto-enrollment tax credit (FORM 8881, part 2), do you need to have at least one NON-highly compensated employee? I know you need to have at least one NON-highly compensated employee for the credit for small employer pension plan start-up costs credit, but what about the auto-enrollment tax credit?

[qbteachmt]

There's nothing about compensation in that section:

https://www.irs.gov/pub/irs-pdf/i8881.pdf

You can follow the definitions for "eligible" plan and employer, if you want to dive deeper.