Staging of the employers’ duties4.
(1)
The Table in this regulation sets out the application of the employers’ duties.
(2)
F1...
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 |