Pensions automatic enrolment - staging dates for 'new employers'

Pensions automatic enrolment - staging dates for 'new employers'

A quick reminder to all members that any organisation that employs workers and first pays PAYE income from 1st October 2017 will immediately be subject to auto-enrolment. 

Staging dates for 'new employers'

Also, in relation to 'new employers' (i.e. those business/organisations that became employers after the 1 April 2012 cut-off date that was used to set staging dates for pre-existing businesses). The staging date will not be based on the size of business or number of workers, but simply on the date that the employer first pays PAYE income to a worker. The following applies to any employer who first pays PAYE income between 1 April 2012 and 30 September 2017.

Any employer who first pays PAYE income to a worker from 1 April 2012 up to and including 30 September 2017 will have a staging date between 1 May 2017 and 1 February 2018. The staging date is not based on the number of workers in the employer’s largest PAYE scheme but by the date the employer first pays PAYE income to any worker (see below).

Businesses that become employersand first pay PAYE income from 1 October 2017 will immediately besubject to the automatic enrolment regime.

Businesses can continue to check their staging date via the The Pensions Regulator website and they should do so for certainty.

Can’t find what you are looking for? 

Please call the Legal Helpline on +44 (0) 20 7009 2199 available from Monday-Thursday 8.30am-5.30pm, Friday 9.30am–5pm or email us at legal@rec.uk.com. Please quote your corporate membership number when calling or emailing us.

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