When is it happening?
The new employer duties are being introduced in stages starting in October 2012.
The date your duties apply is known as your staging date and it's based on the number of people in your largest Pay As You Earn (PAYE) scheme on 1 April 2012.
Larger employers will have their duties imposed first.
Identifying your staging date
The Pensions Regulator (TPR) intend to confirm your staging date at least twelve months in advance. Here's an example of what the letter will look like. They also intend to send you a reminder three months before your staging date.
Bringing forward your staging date
You can choose to bring your staging date forward to coincide with other key company dates such as your end of year accounting. View our summary table to see the range of dates available should you decide to do this.
You'll have to contact TPR in writing to confirm the new staging date you've chosen. This should be done at least one month before the new staging date.
Last update April 2013