I’m a new employer. What’s my staging date?

If your organisation was established after 1 April 2012 up to and including 30 September 2017, your staging date will be determined by the date you’ve first paid income to any worker. You’ll need to stage before 1 February 2018 as per the table below.

 

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Identification gets more complicated for those employers who have first employed someone since   2 April 2017, or will first employ someone on or before 30 September 2017. Such employers will need to be clear on when the business first started, whether there was a PAYE scheme in place when it was started, and when the first worker was engaged.

  • For employers whose businesses started on or before 1 April 2017 who did not have a PAYE scheme on 1 April – the staging date is 1 April 2017.
  • For businesses created between 2 April 2017 and 30 September 2017 who had a PAYE scheme in existence before staff were employed, their staging date is:

– 1 January 2018 if the first pay day is between 2 April and 30 June 2017, or;

– 1 February 2018 if the first pay day is 1 July to 30 September 2017.

  • For businesses created between 2 April 2017 and 30 September 2017 who did not have a PAYE scheme in existence before staff were employed, their duties start the date the first member of staff is engaged and their staging dates will be treated as starting on:

– 1 January 2018 if they first pay their member of staff between 2 April 2017 and 30 June 2017, or;

– 1 February 2018 if they first pay their member of staff between 1 July 2017 and 30 September 2017.

Useful information can be found on: www.thepensionsregulator.gov.uk/en/employers

If you’re a new employer set up for the first time on or after 1 October 2017, you won’t have a staging date. Instead you’ll immediately have auto-enrolment duties for any new members of staff (although you’re able to use the three month postponement period*). These duties apply from the first day, the first member of staff started working for you. This is known as your ‘duties start date’.

* For information on the three month postponement period see www.thepensionsregulator.gov.uk/postponement.aspx

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