Staging of the employers’ duties4.

(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 sent

Staging date

120,000 or more

F2. . .

1st October 2012

50,000-119,999

F2. . .

1st November 2012

30,000-49,999

F2. . .

1st January 2013

20,000-29,999

F2. . .

1st February 2013

10,000-19,999

F2. . .

1st March 2013

6,000-9,999

F2. . .

1st April 2013

4,100-5,999

F2. . .

1st May 2013

4,000-4,099

F2. . .

1st June 2013

3,000-3,999

F2. . .

1st July 2013

2,000-2,999

F2. . .

1st August 2013

1,250-1,999

F2. . .

1st September 2013

800-1,249

F2. . .

1st October 2013

500-799

F2. . .

1st November 2013

350-499

F2. . .

1st January 2014

250-349

F2. . .

1st February 2014

F3160-249

F2. . .

1st April 2014

90-159

F2. . .

1st May 2014

62-89

F2. . .

1st July 2014

61

F2. . .

1st August 2014

60

F2. . .

1st October 2014

59

F2. . .

1st November 2014

58

F2. . .

1st January 2015

54-57

F2. . .

1st March 2015

50-53

F2. . .

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

F2. . .

1st June 2015

Less than 30 with the last 2 characters in their PAYE reference numbers BX

F2. . .

1st July 2015

40-49

F2. . .

1st August 2015

Less than 30 with the last 2 characters in their PAYE reference numbers BY

F2. . .

1st September 2015

30-39

F2. . .

1st October 2015

Less than 30 with the last 2 characters in their PAYE reference numbers BZ

F2. . .

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

F2. . .

1st January 2016

Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ

F2. . .

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

F2. . .

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

F2. . .

1st April 2016

Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ

F2. . .

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

F2. . .

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

F2. . .

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

F2. . .

1st August 2016

Less than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ

F2. . .

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

F2. . .

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

F2. . .

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

F2. . .

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

F2. . .

1st February 2017

Less than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ

F2. . .

1st March 2017

Less than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99

F2. . .

1st April 2017

Less than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this Table

F2. . .

1st April 2017

Employer who does not have a PAYE scheme

F2. . .

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