All companies will be required to meet their pension auto-enrolment obligations – although not at the same time. Larger companies commenced in October 2012, by January 2014 companies with 350 employees will start to be affected. The Pensions Regulator has now confirmed the details for all companies, following a lengthy consultation for smaller companies. All existing employers, including those with just one employee, will be affected and have to take action by April 2017.
Each employer has been allocated a start date, known as a "staging date", based on number of employees on record at HMRC on 6th April 2012. The pensions regulator will write to all employers to confirm their date around twelve monthe before hand but employers should prepare well in advance of this.
You can find your staging date below, this information is also included in our FREE Strategy Pack - a guide to pension auto-enrolment and NEST Pensions for UK employers.
Employers with more than one PAYE will start their duties for all their PAYEs at the same time, on the staging date of their largest PAYE. Table 1 shows the full list of staging dates in table format. To look up your staging date, you'll need to know the size of your PAYE scheme and possibly you PAYE scheme reference. If you have more than one PAYE scheme, your staging date will be determined by the largest.
Employers with fewer than 50 workers on 1 April 2012
If you had fewer than 50 workers on 1 April 2012 but you had or were part of a PAYE scheme that has more than 50 people in it, you are a 'small employer'.
This could apply to you if you're part of a corporate group and share your PAYE scheme with other employers, or if there are people in your PAYE scheme who aren't workers (eg if you're paying pension benefits to retired members of staff).
Because your staging date is determined by the total number of persons in your PAYE scheme on 1 April 2012, it will be earlier than it would have been, if it were based on the number of workers you have. For this reason, you can, if you wish, move your staging date to a later prescribed date.
To do this, look up your original staging date in table 1, then look up the corresponding later staging date in table 2.
Table 1: List of staging dates by PAYE scheme size or reference
Table 1 above shows the full list of staging dates in table format
Table 2: Modified staging dates for small employers
Please contact us to arrange a FREE initial chat with one of our specialists to see how we may be able to work with you to manage the challenges of pension auto-enrolment and NEST pensions