Regulation 4 Staging of the employers' duties
England, Wales and Scotland
(1)
The table in this regulation sets out the application of the employers' duties.
F1(2)
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(3)
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Table
| Employer (by PAYE scheme size or other description) | Date before which notification to automatically enrol early must be sent | Staging date |
|---|---|---|
| 120,000 or more | F2. . . | 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 | |
| F3160-249 | 1st April 2014 | |
| 90-159 | 1st May 2014 | |
| 62-89 | 1st July 2014 | |
| 61 | 1st August 2014 | |
| 60 | 1st October 2014 | |
| 59 | 1st November 2014 | |
| 58 | 1st January 2015 | |
| 54-57 | 1st March 2015 | |
| 50-53 | 1st April 2015 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 92, A1-A9, B1–B9, AA–AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ, 0A-0Z, 1A-1Z or 2A-2Z | 1st June 2015 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers BX | 1st July 2015 | |
| 40 - 49 | 1st August 2015 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers BY | 1st September 2015 | |
| 30-39 | 1st October 2015 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers BZ | 1st November 2015 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ, or DA-DZ | 1st January 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ | 1st February 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ | 1st March 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ | 1st April 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ | 1st May 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ | 1st June 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ | 1st July 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ | 1st August 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ | 1st September 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ | 1st October 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ | 1st November 2016 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ | 1st January 2017 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ, or YA-YZ | 1st February 2017 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ | 1st March 2017 | |
| Less than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99 | 1st April 2017 | |
| Less than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this table | 1st April 2017 | |
| Employer who does not have a PAYE scheme | 1st April 2017 | |
| New employer ( PAYE income first payable between 1st April 2012 and 31st March 2013) | 1st May 2017 | |
| New employer ( PAYE income first payable between 1st April 2013 and 31st March 2014) | 1st July 2017 | |
| New employer ( PAYE income first payable between 1st April 2014 and 31st March 2015) | 1st August 2017 | |
| New employer ( PAYE income first payable between 1st April 2015 and 31st December 2015) | 1st October 2017 | |
| New employer ( PAYE income first payable between 1st January 2016 and 30th September 2016) | 1st November 2017 | |
| New employer ( PAYE income first payable between 1st October 2016 and 30th June 2017) | 1st January 2018 | |
| New employer ( PAYE income first payable between 1st July 2017 and 30th September 2017) | 1st February 2018 |
Annotations
Textual amendments
- F1
Reg. 4(2)(3) omitted (6.4.2016) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/311), regs. 1(1), 2(3)(a)
- F2
Words in reg. 4 omitted (6.4.2016) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/311), regs. 1(1), 2(3)(b)
- F3
Words in reg. 4 substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(5)