To help businesses prepare for the changes associated with Auto Enrolment the process is being introduced in stages. The end date for all employers to have employees auto enrolled into a qualifying pension scheme is September 2016.
Your staging date is determined by your Payroll run of April 2012. This date is fixed.
| Employee Count or PAYE No. | Staging date |
|---|---|
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers I1-I9, IA-IZ | 1 May 2016 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9, JA-JZ | 1 June 2016 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9, KA-KZ | 1 July 2016 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9, LA-LZ | 1 August 2016 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers N1-N9, NA-NZ | 1 September 2016 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9, OA-OZ | 1 October 2016 |
| Companies with fewer than 30 employees, 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, TA-TZ | 1 November 2016 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ, WA-WZ | 1 January 2017 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ, YA-YZ | 1 February 2017 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers P1-P9, PA-PZ | 1 March 2017 |
| Employer who does not have a PAYE scheme | 1 April 2017 |
| Companies with fewer than null employees unless otherwise described | 1 April 2017 |
| Companies with fewer than 30 employees, with the last 2 characters in their PAYE reference numbers 84-91, 93-99 | 1 April 2017 |
| New employer (PAYE income first payable between 01 April 2012 and 31 March 2013) | 1 May 2017 |
| New employer (PAYE income first payable between 01 April 2013 and 31 March 2014) | 1 July 2017 |
| New employer (PAYE income first payable between 01 April 2014 and 31 March 2015) | 1 August 2017 |
| New employer (PAYE income first payable between 01 April 2015 and 31 December 2015) | 1 October 2017 |
| New employer (PAYE income first payable between 01 January 2016 and 30 September 2016) | 1 November 2017 |
| New employer (PAYE income first payable between 01 October 2016 and 30 June 2017) | 1 January 2018 |
| New employer (PAYE income first payable between 01 July 2017 and 30 September 2017) | 1 February 2018 |
It is essential that Auto Enrolment is taken on board fully and appropriately as failure to comply will mean employers face the potential following consequences:
A "Wake up call" fine of £400
Persistent offenders will have escalating fines
50-249 employees up to £2,500 per day
250- 499 employees up £5,000 per day
5-49 employees up to £500 per day
1 Dukes Road, Troon, KA10 6QR.
Tel 01292 317214
Email info@mapenrol.com
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