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Staging Dates

Pensions Reform Employer staging dates 

The employer duties of the Pensions Act 2008 come into force on 1st September 2012, however employers will be brought into the regime gradually to facilitate a smooth take-on of employers by the Pensions Regulator.

The table below details the 42 staging dates, which are determined primarily by PAYE scheme size, although there are some exceptions to this. Where an employer has more than one PAYE scheme, the earliest staging date will apply.


 

Date before which notification to automatically enrol early must be sent
Employer (by PAYE scheme size or other description)

Staging date
120,000 or more 1st September 2012 1st October 2012
50,000-119,999 1st October 2012 1st November 2012
30,000-49,999 1st December 2012 1st January 2013
20,000-29,999 1st January 2013 1st February 2013
10,000-19,999 1st February 2013 1st March 2013
6,000-9,999 1st March 2013 1st April 2013
4,100-5,999 1st April 2013 1st May 2013
4,000-4,099 1st May 2013 1st June 2013
3,000-3,999 1st June 2013 1st July 2013
2,000-2,999 1st July 2013 1st August 2013
1,250-1,999 1st August 2013 1st September 2013
800-1,249 1st September 2013 1st October 2013
500-799 1st October 2013 1st November 2013
350-499 1st December 2013 1st January 2014
250-349 1st January 2014 1st February 2014
Less than 50 with the last 2 characters in their PAYEreference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ 1st February 2014 1st March 2014
240-249 1st March 2014 1st April 2014
150-239 1st April 2014 1st May 2014
90-149 1st May 2014 1st June 2014
50-89 1st June 2014 1st July 2014
Less than 50* 
with the last 2 characters in their PAYE reference numbers BZ		 1st July 2014 1st August 2014
Less than 50* 
with the last 2 characters in their PAYE reference numbers 00-01 
 1st August 2014 1st September 2014
Less than 50* 
with the last 2 characters in their PAYE reference numbers 02-04		 1st September 2014 1st October 2014
Less than 50* 
with the last 2 characters in their PAYE reference numbers 05-07, 0A-0Z, C1-C9, CA-CZ, D1-D9 or DA-DZ 		1st October 2014 1st November 2014
Less than 50* 
with the last 2 characters in their PAYE reference numbers 08-11, 1A-1Z, E1-E9 or EA-EZ 		1st December 2014 1st January 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 12-15, 2A-2Z, F1-F9, FA-FZ, G1-G9 or GA-GZ 		1st January 2015   1st February 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 16-20, 3A-3Z, H1-H9 or HA-HZ 		1st February 2015   1st March 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers I1-I9, IA-IZ 		1st March 2015   1st April 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 21-25, 4A-4Z, J1-J9 or JA-JZ 		1st April 2015 1st May 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 26-31, 5A-5Z, K1-K9 or KA-KZ 		1st May 2015 1st June 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 32-38, 6A-6Z, L1-L9 or LA-LZ 		1st June 2015 1st July 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ 		1st July 2015 1st August 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 39-47, 7A-7Z, O1-O9, OA-OZ, P1-P9or PA-PZ 		1st August 2015 1st September 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 48-57, 8A-8Z, Q1-Q9, QA-QZ, R1-R9,RA-RZ, S1-S9, SA-SZ, T1-T9 or TA-TZ 		1st September 2015 1st October 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, UA-UZ, V1-V9, VA-VZ, W1-W9, WA-WZ 		1st October 2015 1st November 2015
Less than 50* 
with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, XA-XZ, Y1-Y9 or YA-YZ 		1st December 2015 1st January 2016
Less than 50* 
with the last 2 characters in their PAYE reference numbers 84-91 or 93-99 		1st January 2016 1st February 2016
(a) Less than 50* 
unless otherwise described or (b) no PAYE scheme 		1st January 2016 1st February 2016
New employer (PAYE income first payable between 1st April 2012 and 31st March 2013) 1st February 2016 1st March 2016
New employer (PAYE income first payable between 1st April 2013 and 31st December 2013) 1st April 2016 1st May 2016
New employer (PAYE income first payable between 1st January 2014 and 30th September 2014) 1st May 2016 1st June 2016
New employer (PAYE income first payable between 1st October 2014 and 30th June 2015) 1st July 2016 1st August 2016

 * NOTE it will be confirmed during January that employers with less than 50 employees will have a delay to the above timetable by 13 months starting therefore in May 2015

Source: The Employers' Duties (Implementation) Regulations 2010, Department for Work and Pensions, January 2010. 

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