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Auto Enrolment Staging Dates

Bridget Holmstrom - Sunday, May 03, 2015

Automatic Enrolment Pensions - Staging Dates

The Government introduced a law in 2012 imposing new duties upon employers.  These duties have been rolled out to the employers in a staggered fashion beginning with the large employer, moving to the medium size and now the small company.

The key facts for the small business are as follows:

Staging Dates

Employers with fewer than 50 employees will be impacted (staged) from June 2015 onwards.  To find out your exact staging date you will need your PAYE reference to hand and a link to the Pensions Regulators website.    Your PAYE reference looks like this:  913/WZ512A.  Just type in your Paye reference in the boxes and you will be given your staging date.

Contact Name

It is likely that you will have received a letter from the Pensions Regulator asking for a contact name and that this contact must be provided on a specific date.  The date of this letter will be determined by your PAYE reference.

Bringing forward the staging date

The staging date can be brought forward but certain conditions must be fulfilled before this can be done.
  • you must have an existing staging date
  • you must have contacted a pension scheme that can be used to comply with the employer duties from the earlier date
  • you must have received agreement that the selected scheme can be used to fulfil the duties from the earlier staging date.  This agreement must come from
    • trustess for occupational schemes
    • provider of personal pension schemes
    • the scheme administrator as registered with HMRC
  • you must have notified the Pension Regulator in writing within the prescribed time limit.  This notification must be in writing which does include email.

Postponing the staging date

The staging date can be postponed for some or all of the employees for up to three months from the staging date.  The affected staff must be informed of the postponement and once the period of postponement is completed the staff must be enrolled without delay.  This is the case even if the postponement period is for less than three months.

More information can be obtained from the Pensions Regulator.