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When it's happening
The employer duties will be introduced in stages from October 2012. Larger employers will generally have their staging date earlier than smaller employers.
Identifying the staging date
The date the employer duties first apply for each employer is known as their 'staging date'.
It's based on the number of people in their largest Pay As You Earn (PAYE) scheme on 1 April 2012. Any changes to the size of the workforce after 1 April 2012 won't affect the staging date.
We have produced a table which details the staging dates, however these dates have not been finalised and may be subject to change.
Small employers
Small employers will have separate staging dates.
Small employers are defined as those with less than 50 'full time equivalent' (FTE) employees on 1 April 2012 who are part of a PAYE scheme with more than 50 people in it.
To work out how many FTEs they have, employers must divide the total amount of hours per week for which all the workers are contracted to work by 37.5.
Other PAYE structures
Useful links
The staging date for employers with other PAYE structures are:
- Employers with less than 30 people in their PAYE scheme will have their staging date based on the last two characters of their PAYE reference.
- Employers with more than one PAYE scheme will have their staging date determined by the largest PAYE scheme.
- The staging date for employers who share a PAYE scheme will be based on the total size of that PAYE scheme.
- The staging date for employers with no PAYE scheme is 1 April 2017.
- New employers with PAYE income first payable between April 2012 and September 2017 have separate staging dates.
Advising employers of their staging date
The Pensions Regulator (TPR) will tell employers when their staging date is twelve months before their staging date and send a reminder three months before their staging date. Here's an example of what the letter will look like.
They will also tell larger employers when their staging date is 18 months before their staging date.
Bring forward the staging date
Employers can choose to bring their staging date forward to coincide with other key company dates, such as end of year accounting. There's a list of available dates provided by TPR.
Employers who want to bring their staging date forward must notify TPR at least one calendar month before the new chosen staging date.
Published April 2012
37W0940/1
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