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Staging of the employers’ dutiesN.I.

4.—(1) The Table in this regulation sets out the application of the employers’ duties.

(2) F1...

Table

Employer (by PAYE scheme size or other description)Date before which notification to automatically enrol early must be sentStaging date
120,000 or moreF2. . .1st October 2012
50,000-119,999F2. . .1st November 2012
30,000-49,999F2. . .1st January 2013
20,000-29,999F2. . .1st February 2013
10,000-19,999F2. . .1st March 2013
6,000-9,999F2. . .1st April 2013
4,100-5,999F2. . .1st May 2013
4,000-4,099F2. . .1st June 2013
3,000-3,999F2. . .1st July 2013
2,000-2,999F2. . .1st August 2013
1,250-1,999F2. . .1st September 2013
800-1,249F2. . .1st October 2013
500-799F2. . .1st November 2013
350-499F2. . .1st January 2014
250-349F2. . .1st February 2014
[F3160-249 F2. . .1st April 2014
90-159F2. . .1st May 2014
62-89F2. . .1st July 2014
61F2. . .1st August 2014
60F2. . .1st October 2014
59F2. . .1st November 2014
58F2. . .1st January 2015
54-57F2. . .1st March 2015
50-53F2. . .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-2ZF2. . .1st June 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BXF2. . .1st July 2015
40-49F2. . .1st August 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BYF2. . .1st September 2015
30-39F2. . .1st October 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BZF2. . .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-DZF2. . .1st January 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZF2. . .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-GZF2. . .1st March 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZF2. . .1st April 2016
Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZF2. . .1st May 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZF2. . .1st June 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZF2. . .1st July 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZF2. . .1st August 2016
Less than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZF2. . .1st September 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZF2. . .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-TZF2. . .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-WZF2. . .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-YZF2. . .1st February 2017
Less than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZF2. . .1st March 2017
Less than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99F2. . .1st April 2017
Less than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this TableF2. . .1st April 2017
Employer who does not have a PAYE schemeF2. . .1st April 2017
New employer (PAYE income first payable between 1st April 2012 and 31st March 2013)F2. . .1st May 2017
New employer (PAYE income first payable between 1st April 2013 and 31st March 2014)F2. . .1st July 2017
New employer (PAYE income first payable between 1st April 2014 and 31st March 2015)F2. . .1st August 2017
New employer (PAYE income first payable between 1st April 2015 and 31st December 2015)F2. . .1st October 2017
New employer (PAYE income first payable between 1st January 2016 and 30th September 2016)F2. . .1st November 2017
New employer (PAYE income first payable between 1st October 2016 and 30th June 2017)F2. . .1st January 2018
New employer (PAYE income first payable between 1st July 2017 and 30th September 2017)F2. . .1st February 2018]