Timetable for introduction of auto-enrolment

 

Want to know when the changes to workplace pensions could affect you? Read this timetable for the introduction of auto-enrolment to find out.

As a rough guide, companies with 120,000 or more employees will start auto-enrolment on 1 October 2012 and those with 50,000-119,999 employees on 1 November 2012. But people who are a sole employee (such as a nanny) will not start auto-enrolment until 2017/2018.

PAYE scheme size or reference Staging date
120,000 or more 01-Oct-12
50,000-119,999 01-Nov-12
30,000-49,999 01-Jan-13
20,000-29,999 01-Feb-13
10,000-19,999 01-Mar-13
6,000-9,999 01-Apr-13
4,100-5,999 01-May-13
4,000-4,099 01-Jun-13
3,000-3,999 01-Jul-13
2,000-2,999 01-Aug-13
1,250-1,999 01-Sep-13
800-1,249 01-Oct-13
500-799 01-Nov-13
350-499 01-Jan-14
250-349 01-Feb-14
160-249 01-Apr-14
90-159 01-May-14
62-89 01-Jul-14
61 01-Aug-14
60 01-Oct-14
59 01-Nov-14
58 01-Jan-15
54-57 01-Mar-15
50-53 01-Apr-15
Fewer than 30 with the last 2 characters in their PAYE reference numbers 92, A1-A9, B1-B9, AA-AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ , 0A-0Z, 1A-1Z or 2A-2Z 01-Jun-15
Fewer than 30 with the last 2 characters in their PAYE reference number BX 01-Jul-15
40-49 01-Aug-15
Fewer than 30 with the last 2 characters in their PAYE reference number BY 01-Sep-15
30-39 01-Oct-15
Fewer than 30 with the last 2 characters in their PAYE reference number BZ 01-Nov-15
Fewer than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ or DA-DZ 01-Jan-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 00 05-07, E1-E9 or EA-EZ 01-Feb-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ 01-Mar-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ 01-Apr-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ 01-May-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ 01-Jun-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ 01-Jul-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ 01-Aug-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ 01-Sep-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ 01-Oct-16
Fewer than 30 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 or TA-TZ 01-Nov-16
Fewer than 30 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ 01-Jan-17
Fewer than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ or YA-YZ 01-Feb-17
Fewer than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ 01-Mar-17
Fewer than 30 with the last 2 characters in their PAYE reference numbers 84-91, 93-99 01-Apr-17
Fewer than 30 unless otherwise described 01-Apr-17
Employer who does not have a PAYE scheme 01-Apr-17
New employer (PAYE income first payable between 1 April 2012 and 31 March 2013) 01-May-17
New employer (PAYE income first payable between 1 April 2013 and 31 March 2014) 01-Jul-17
New employer (PAYE income first payable between 1 April 2014 and 31 March 2015) 01-Aug-17
New employer (PAYE income first payable between 1 April 2015 and 31 December 2015) 01-Oct-17
New employer (PAYE income first payable between 1 January 2016 and 30 September 2016) 01-Nov-17
New employer (PAYE income first payable between 1 October 2016 and 30 June 2017) 01-Jan-18
New employer (PAYE income first payable between 1 July 2017 and 30 September 2017) 01-Feb-18                                                          

 

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Last updated: 20-May-2013 at 1:47 PM