Industry news and analysis

Automatic enrolment –

Employer duties start dates

Automatic enrolment staging dates are coming to an end.

 

Immediate duties

Those who employ someone for the first time from 1 October 2017 have immediate automatic enrolment duties – but can use postponement. As always, automatic enrolment duties apply to ‘workers’ who are ‘ordinarily working in the UK’. New employers can find The Pensions Regulator’s (TPR’s) guidance here. Advisers who want to access ‘Getting ready: first steps to prepare for the new employer duties’ which is part of TPR’s detailed guidance can find it here.

 

Final staging dates

There are two final staging dates of 1 January 2018 and 1 February 2018 for those who first employed someone between 2 April 2017 and 30 September 2017.

Employers created between 2 April 2017 and 30 September 2017.

Set up PAYE scheme before staff started working for them.

1 January 2018 staging date – if they first paid their staff member between 2 April 2017 and 30 June 2017.

1 February 2018 staging date – if they first paid their staff member between 1 July 2017 and 30 September 2017.

Employers created between 2 April 2017 and 30 September 2017.

Set up PAYE scheme after staff started working for them.

Duties started on day first staff member started work, but TPR treats these employers as having a staging date of:

1 January 2018 – if they first paid their staff member between 2 April 2017 and 30 June 2017.

1 February 2018 – if they first paid their staff member between 1July 2017 and 30 September 2017.

Employers can contact TPR if they want to start duties from the date they employed their first staff member.

 

Historical and current start dates of duties

TPR provides a helpful summary of the start dates of the employer duties here.

 

22 September 2017

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