The auto-enrolment staging dates
The auto-enrolment staging dates
The Employers Duties (implementation) regulations 2010, place a duty on employers to auto-enrol employees into NEST or a Qualifying Workplace Pension Scheme. For employers with more than 120,000 employees, the regulations take effect from 1 October 2012. For smaller employers, the regulations take effect on a later 'staging date' according to the size of their employee count, as shown in Table A.For employers with less than 50 employees, the staging date depends on the employers PAYE reference: see table B.
Table A
Employers with more than 50 employees
|
No. of employees |
Staging date |
|
120,000 or more |
1st October 2012 |
|
50,000-119,999 |
1st November 2012 |
|
30,000-49,999 |
1st January 2013 |
|
20,000-29,999 |
1st February 2013 |
|
10,000-19,999 |
1st March 2013 |
|
6,000-9,999 |
1st April 2013 |
|
4,100-5,999 |
1st May 2013 |
|
4,000-4,099 |
1st June 2013 |
|
3,000-3,999 |
1st July 2013 |
|
2,000-2,999 |
1st August 2013 |
|
1,250-1,999 |
1st September 2013 |
|
800-1,249 |
1st October 2013 |
|
500-799 |
1st November 2013 |
|
350-499 |
1st January 2014 |
|
250-349 |
1st February 2014 |
|
240-249 |
1st April 2014 |
|
150-239 |
1st May 2014 |
|
90-149 |
1st June 2014 |
|
50-89 |
1st July 2014 |
Table B
Employers with under 50 employees
|
Last 2 digits of PAYE reference number |
Staging date |
|
L 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ |
1st March 2014 |
|
BZ |
1st August 2014 |
|
00-01 |
1st September 2014 |
|
02-04 |
1st October 2014 |
|
05-07, 0A-0Z, C1-C9, CA-CZ, D1-D9 or DA-DZ |
1st November 2014 |
|
08-11, 1A-1Z, E1-E9 or EA-EZ |
1st January 2015 |
|
12-15, 2A-2Z, F1-F9, FA-FZ, G1-G9 or GA-GZ |
1st February 2015 |
|
16-20, 3A-3Z, H1-H9 or HA-HZ |
1st March 2015 |
|
I1-I9, IA-IZ |
1st April 2015 |
|
21-25, 4A-4Z, J1-J9 or JA-JZ |
1st May 2015 |
|
26-31, 5A-5Z, K1-K9 or KA-KZ |
1st June 2015 |
|
32-38, 6A-6Z, L1-L9 or LA-LZ |
1st July 2015 |
|
N1-N9 or NA-NZ |
1st August 2015 |
|
39-47, 7A-7Z, O1-O9, OA-OZ, P1-P9 or PA-PZ |
1st September 2015 |
|
48-57, 8A-8Z, Q1-Q9, QA-QZ, R1-R9, RA-RZ, S1-S9, SA-SZ, T1-T9 or TA-TZ |
1st October 2015 |
|
58-69, 9A-9Z, U1-U9, UA-UZ, V1-V9, VA-VZ, W1-W9, WA-WZ |
1st November 2015 |
|
70-83, X1-X9, XA-XZ, Y1-Y9 or YA-YZ |
1st January 2016 |
|
84-91 or 93-99 |
1st February 2016 |
|
(a) Less than 50 unless otherwise described or (b) no PAYE scheme |
1st February 2016 |
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