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

To find out when your auto-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: www.thepensionsregulator.gov.uk/en/employers

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 auto-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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