{
  "url": "https://openlegislation.uk/employers-duties-implementation-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/employers-duties-implementation-regulations-2010/regulation-4.json",
  "legislation": "uksi/2010/4",
  "legislation_title": "The Employers' Duties (Implementation) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/employers-duties-implementation-regulations-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Staging of the employers' duties",
  "text": "(1) The table in this regulation sets out the application of the employers' duties.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) ......\nTable\nEmployer (by PAYE scheme size or other description)\nDate before which notification to automatically enrol early must be sent\nStaging date\n120,000 or more\n. . .\n1st October 2012\n50,000-119,999\n1st November 2012\n30,000-49,999\n1st January 2013\n20,000-29,999\n1st February 2013\n10,000-19,999\n1st March 2013\n6,000-9,999\n1st April 2013\n4,100-5,999\n1st May 2013\n4,000-4,099\n1st June 2013\n3,000-3,999\n1st July 2013\n2,000-2,999\n1st August 2013\n1,250-1,999\n1st September 2013\n800-1,249\n1st October 2013\n500-799\n1st November 2013\n350-499\n1st January 2014\n250-349\n1st February 2014\n160-249\n1st April 2014\n90-159\n1st May 2014\n62-89\n1st July 2014\n61\n1st August 2014\n60\n1st October 2014\n59\n1st November 2014\n58\n1st January 2015\n54-57\n1st March 2015\n50-53\n1st April 2015\nLess 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\n1st June 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BX\n1st July 2015\n40 - 49\n1st August 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BY\n1st September 2015\n30-39\n1st October 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BZ\n1st November 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ, or DA-DZ\n1st January 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ\n1st February 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ\n1st March 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ\n1st April 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ\n1st May 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ\n1st June 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ\n1st July 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ\n1st August 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ\n1st September 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ\n1st October 2016\nLess 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\n1st November 2016\nLess 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\n1st January 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ, or YA-YZ\n1st February 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ\n1st March 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99\n1st April 2017\nLess than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this table\n1st April 2017\nEmployer who does not have a PAYE scheme\n1st April 2017\nNew employer ( PAYE income first payable between 1st April 2012 and 31st March 2013)\n1st May 2017\nNew employer ( PAYE income first payable between 1st April 2013 and 31st March 2014)\n1st July 2017\nNew employer ( PAYE income first payable between 1st April 2014 and 31st March 2015)\n1st August 2017\nNew employer ( PAYE income first payable between 1st April 2015 and 31st December 2015)\n1st October 2017\nNew employer ( PAYE income first payable between 1st January 2016 and 30th September 2016)\n1st November 2017\nNew employer ( PAYE income first payable between 1st October 2016 and 30th June 2017)\n1st January 2018\nNew employer ( PAYE income first payable between 1st July 2017 and 30th September 2017)\n1st February 2018",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 4 substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/4/regulation/4",
    "retrieved_at": "2026-10-29T02:56:30.786123+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}