I’ve set up my PAYE scheme/employed my first worker between 2 April and 30 September 2017, when do my automatic enrolment duties start?

To find out when your automatic enrolment duties start, you’ll need be clear on when your business first started; whether there was a PAYE scheme in place when it was started; and when the first worker was employed.

  • If your business started on or before 1 April 2017 and you did not have a PAYE scheme on 1 April – your staging date is 1 April 2017.
  • If your business was created between 2 April 2017 and 30 September 2017, and you don’t have a PAYE scheme in existence before staff were employed – your 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.

  • If your business was created between 2 April 2017 and 30 September 2017 and did have a PAYE scheme in existence before staff were employed – your staging date will be treated as starting on:

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

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

More…

Useful information can be found on: thepensionsregulator.gov.uk/docs/automatic-enrolment-when-do-employer-duties-start.pdf

If you first employ a member of staff after 1 October 2017, you won’t have a staging date – you’ll need to start complying with the automatic enrolment duties immediately.

Remember that all employers can choose to delay assessing and therefore enrolling their employees into a pension scheme for up to three months. For details of this postponement period see: www.thepensionsregulator.gov.uk/postponement.aspx.

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