When is it happening?
The employer duties started being introduced in stages from October 2012. The date your employer duties first apply to you is known as your 'staging date'.
Identifying your staging date
You need to identify your 'staging date' to determine when your employer duties first apply.
Your staging date is based on the number of people in your largest Pay As You Earn (PAYE) scheme on 1 April 2012.
Larger employers generally have their staging date earlier than smaller employers.
The Pensions Regulator (TPR) will confirm your staging date at least twelve months in advance. They'll also send you a reminder three months before your staging date. Here's an example of what the letter will look like.
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. There's a list of available dates provided by TPR. Full details of the dates available can also be found in our summary table.
If you want to bring your staging date forward, you must notify TPR at least one calendar month before the new staging date you've chosen.
Published April 2014