Staging dates are determined based on the number of employees as at 1st April 2012 with the largest employers having the earliest staging dates. In the current tax year The Pension Regulator estimate that 1.3 million small and micro employers will stage and have a duty to assess workers and where eligible, enroll those workers into a workplace pension.
So what about new employers? Anyone who becomes an employer between now and up to 30th June 2017 will have a staging date of 1st January 2018. Anyone who becomes an employer between 1st July and 30th September 2017 will have a staging date of 1st February 2018.
Anyone who first becomes an employer anytime after 1st October 2017 has an immediate staging date and has an obligation to assess workers the very first time they are paid and where eligible, enroll them into a work place pension scheme straight away.
|Date PAYE income first payable||Staging date|
|Between 1 April 2012 and 31 March 2013||1 May 2017|
|Between 1 April 2013 and 31 March 2014||1 July 2017|
|Between 1 April 2014 and 31 March 2015||1 August 2017|
|Between 1 April 2015 and 31 December 2015||1 October 2017|
|Between 1 January 2016 and 30 September 2016||1 November 2017|
|Between 1 October 2016 and 30 June 2017||1 January 2018|
|Between 1 July 2017 and 30 September 2017||1 February 2018|