Staging Dates Finally Set For Pension Auto Enrolment

Peninsula Team

July 27 2012

The pension auto-enrolment staging dates for smaller companies have now been set, following on from a further Government consultation.

Employers with 50 – 249 persons in their PAYE scheme will be staged in between March 2014 and May 2015. Employers with 40 – 49 persons in their PAYE scheme will be staged in in August 2015 and those with 30 – 39 persons will be staged in in October 2015.

For a complete list of staging dates for companies with 250 or more persons in their PAYE scheme, see table 1 below.

List of staging dates for PAYE schemes with 250 or more persons - Table 1
PAYE scheme size Staging date
120,000 or more 1st October 2012
50,000-119,999 1st November 2012
30,000-49,999 1st January 2013
20,000-29,999 1st February 2013
10,000-19,999 1st March 2013
6,000-9,999 1st April 2013
4,100-5,999 1st May 2013
4,000-4,099 1st June 2013
3,000-3,999 1st July 2013
 2,000-2,999 1st August 2013
1,250-1,999 1st September 2013
800-1,249 1st October 2013
500-799 1st November 2013
350-499 1st January 2014
250-349 1st February 2014

For a complete list of staging dates for companies with less than 250 persons in their PAYE scheme, see table 2 below

List Of Staging Dates For PAYE Schemes With Fewer Than 250 Persons - Table 2

Employer by PAYE scheme size or other description Staging date
160-249 1st April 2014
90-159 1st May 2014
62-89 1st July 2014
61 1st August 2014 
60 1st October 2014
59 1st November 2014 
58 1st January 2015
54-57 1st March 2015
50-53 1st April 2015
Fewer 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 or 2A-2Z 1st June 2015
Fewer than 30 with the last 2 characters in their PAYE reference number BX 1st July 2015
40-49 1st August 2015
Fewer than 30 with the last 2 characters in their PAYE reference number BY 1st September 2015
30-39 1st October 2015
Fewer than 30 with the last 2 characters in their PAYE reference number BZ 1st November 2015
Fewer than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ or DA-DZ 1st January 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ 1st Feburyary 2016
Fewer 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 March 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ 1st April 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ 1st May 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ 1st June 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ 1st July 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ 1st August 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ 1st September 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ 1st October 2016
Fewer 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 November 2016
Fewer 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 January 2017
Fewer than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ or YA-YZ 1st Febuary 2017
Fewer than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ 1st March 2017
Fewer than 30 with the last 2 characters in their PAYE reference numbers 84-91, 93-99 1st April 2017
Fewer than 30 unless otherwise described 1st April 2017
Employer who does not have a PAYE scheme 1st April 2017
New employer (PAYE income first payable between 1st April 2012 and 31st March 2013) 1st May 2017
New employer (PAYE income first payable between 1st April 2013 and 31st March 2014) 1st July 2017
New employer (PAYE income first payable between 1st April 2014 and 31st March 2015) 1st August 2017
New employer (PAYE income first payable between 1st April 2015 and 31st December 2015) 1st October 2017
New employer (PAYE income first payable between 1st January 2016 and 30th September 2016) 1st November 2017
New employer (PAYE income first payable between 1st October 2016 and 30th June 2017) 1st January 2018
New employer (PAYE income first payable between 1st July 2017 and 30th September 2017) 1st Febuary 2018

Employers who are part of a multiple employer PAYE scheme but have within their own scheme less than 50 persons, will need to establish the number of workers in their PAYE scheme as at 1st April 2012, and may defer their staging date in accordance with Table 3. 

Small businesses that are part of a larger PAYE scheme - Table 3

 Staging date by PAYE scheme  Actual Staging Date
1st October 2012 to 1st November 2012 1st August 2015
1st January 2013 to 1st February 2013 1st October 2015
1st March 2013 to 1st April 2013 1st January 2016
1st May 2013 to 1st June 2013 1st February 2016
1st July 2013 to 1st August 2013 1st March 2016
1st September 2013 to 1st October 2013 1st April 2016
1st November 2013 to 1st January 2014 1st May 2016
1st February 2014 to 1st April 2014 1st July 2016
1st May 2014 to 1st July 2014 1st September 2016
1st August 2014 to 1st October 2014 1st November 2016
1st November 2014 to 1st January 2015 1st February 2017
1st March 2015 to 1st April 2015 1st April 2017


The table should be used by looking at what the staging date in Table 1 or 2 above would have been, had they used the number of workers in the whole PAYE scheme, and reading across for the new staging date.

For any further information please call our 24 hour advice service on 0844 892 2772

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