{
  "url": "https://openlegislation.uk/employers-duties-implementation-regulations-northern-ireland-2010/regulation-4",
  "json_url": "https://openlegislation.uk/employers-duties-implementation-regulations-northern-ireland-2010/regulation-4.json",
  "legislation": "nisr/2010/123",
  "legislation_title": "The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010",
  "legislation_url": "https://openlegislation.uk/employers-duties-implementation-regulations-northern-ireland-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) ...\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\n. . .\n1st November 2012\n30,000-49,999\n. . .\n1st January 2013\n20,000-29,999\n. . .\n1st February 2013\n10,000-19,999\n. . .\n1st March 2013\n6,000-9,999\n. . .\n1st April 2013\n4,100-5,999\n. . .\n1st May 2013\n4,000-4,099\n. . .\n1st June 2013\n3,000-3,999\n. . .\n1st July 2013\n2,000-2,999\n. . .\n1st August 2013\n1,250-1,999\n. . .\n1st September 2013\n800-1,249\n. . .\n1st October 2013\n500-799\n. . .\n1st November 2013\n350-499\n. . .\n1st January 2014\n250-349\n. . .\n1st February 2014\n160-249\n. . .\n1st April 2014\n90-159\n. . .\n1st May 2014\n62-89\n. . .\n1st July 2014\n61\n. . .\n1st August 2014\n60\n. . .\n1st October 2014\n59\n. . .\n1st November 2014\n58\n. . .\n1st January 2015\n54-57\n. . .\n1st March 2015\n50-53\n. . .\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\n. . .\n1st June 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BX\n. . .\n1st July 2015\n40-49\n. . .\n1st August 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BY\n. . .\n1st September 2015\n30-39\n. . .\n1st October 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BZ\n. . .\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\n. . .\n1st January 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ\n. . .\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\n. . .\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\n. . .\n1st April 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ\n. . .\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\n. . .\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\n. . .\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\n. . .\n1st August 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ\n. . .\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\n. . .\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\n. . .\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\n. . .\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\n. . .\n1st February 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ\n. . .\n1st March 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99\n. . .\n1st April 2017\nLess than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this Table\n. . .\n1st April 2017\nEmployer who does not have a PAYE scheme\n. . .\n1st April 2017\nNew employer (PAYE income first payable between 1st April 2012 and 31st March 2013)\n. . .\n1st May 2017\nNew employer (PAYE income first payable between 1st April 2013 and 31st March 2014)\n. . .\n1st July 2017\nNew employer (PAYE income first payable between 1st April 2014 and 31st March 2015)\n. . .\n1st August 2017\nNew employer (PAYE income first payable between 1st April 2015 and 31st December 2015)\n. . .\n1st October 2017\nNew employer (PAYE income first payable between 1st January 2016 and 30th September 2016)\n. . .\n1st November 2017\nNew employer (PAYE income first payable between 1st October 2016 and 30th June 2017)\n. . .\n1st January 2018\nNew employer (PAYE income first payable between 1st July 2017 and 30th September 2017)\n. . .\n1st February 2018",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4(2) omitted (6.4.2016) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 3(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4 Table omitted (6.4.2016) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 3(3)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 4 table substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/332), regs. 1, 2(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in operation at 1.9.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2010/123/regulation/4",
    "retrieved_at": "2026-10-29T01:27:43.403482+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."
}