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The Employers' Duties (Implementation) Regulations 2010

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Version Superseded: 06/04/2016

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Staging of the employers' dutiesE+W+S

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

(2) Where a date prescribed in the second column of the following table falls on a day which is not a working day, that date is to be treated as the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday, bank holiday or other public holiday).

(3) In this regulation, “bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 1971 M1.

Table

Employer (by PAYE scheme size or other description)Date before which notification to automatically enrol early must be sentStaging date
120,000 or more1st September 20121st October 2012
50,000-119,9991st October 20121st November 2012
30,000-49,9991st December 20121st January 2013
20,000-29,9991st January 20131st February 2013
10,000-19,9991st February 20131st March 2013
6,000-9,9991st March 20131st April 2013
4,100-5,9991st April 20131st May 2013
4,000-4,0991st May 20131st June 2013
3,000-3,9991st June 20131st July 2013
2,000-2,9991st July 20131st August 2013
1,250-1,9991st August 20131st September 2013
800-1,2491st September 20131st October 2013
500-7991st October 20131st November 2013
350-4991st December 20131st January 2014
250-3491st January 20141st February 2014
[F1160-2491st March 20141st April 2014
90-1591st April 20141st May 2014
62-891st June 20141st July 2014
611st July 20141st August 2014
601st September 20141st October 2014
591st October 20141st November 2014
581st December 20141st January 2015
54-571st February 20151st March 2015
50-531st March 20151st 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 1st May 20151st June 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BX 1st June 20151st July 2015
40 - 491st July 20151st August 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BY 1st August 20151st September 2015
30-391st September 20151st October 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BZ 1st October 20151st 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 1st December 20151st January 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ 1st January 20161st 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 1st February 20161st March 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ 1st March 20161st April 2016
Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ 1st April 20161st May 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ 1st May 20161st June 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ 1st June 20161st July 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ 1st July 20161st August 2016
Less than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ 1st August 20161st September 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ 1st September 20161st 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 1st October 20161st 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 1st December 20161st 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 1st January 20171st February 2017
Less than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ 1st February 20171st March 2017
Less than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99 1st March 20171st April 2017
Less than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this table 1st March 20171st April 2017
Employer who does not have a PAYE scheme 1st March 20171st April 2017
New employer ( PAYE income first payable between 1st April 2012 and 31st March 2013) 1st April 20171st May 2017
New employer ( PAYE income first payable between 1st April 2013 and 31st March 2014) 1st June 20171st July 2017
New employer ( PAYE income first payable between 1st April 2014 and 31st March 2015) 1st July 20171st August 2017
New employer ( PAYE income first payable between 1st April 2015 and 31st December 2015) 1st September 20171st October 2017
New employer ( PAYE income first payable between 1st January 2016 and 30th September 2016) 1st October 20171st November 2017
New employer ( PAYE income first payable between 1st October 2016 and 30th June 2017) 1st December 20171st January 2018
New employer ( PAYE income first payable between 1st July 2017 and 30th September 2017) 1st January 20181st February 2018]

Textual Amendments

Marginal Citations

M11971 c.80. Paragraph 2 was amended by the St. Andrew's Day Bank Holiday (Scotland) Act 2007 (2007 asp 2), section 1.

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