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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