This term is relevant for those who become an employer for the first time on or after 1 October 2017 – such employers will immediately have to legally comply with auto-enrolment duties for their new member/s of staff. These duties apply immediately from the first day the first member of staff started working for them.
New employers after 1 October 2017 will not have a set staging date, but they’ll be able to use the three month postponement period*.
More information about what employers need to do on their duties start date can be found on: http://www.thepensionsregulator.gov.uk/en/employers/employing-staff-for-the-first-time.aspx
* For information on the three month postponement period see www.thepensionsregulator.gov.uk/postponement.aspx