The content on this page is based on the law as it stands today. However, the Government has announced a review of how best to support the implementation of automatic enrolment into workplace pensions and therefore the content is subject to change. The review is expected to conclude by 30 September. Further detail can be found on the DWP website.
Use the table below to get an idea of when the new law will apply to you. The date your duties will start is known as your 'staging date'.
You'll need to have details of your PAYE scheme to hand, including the reference number(s) and the size of your PAYE scheme. If you have more than one PAYE scheme, your duties will all start together from the staging date that comes first.
| Employer (by PAYE scheme size or other description) | Staging date |
|---|---|
| 120,000 or more | 1st October 2012 |
| 50,000-119,999 | 1st November 2012 |
| 30,000-49,999 | 1st January 2013 |
| 20,000-29,999 | 1st February 2013 |
| 10,000-19,999 | 1st March 2013 |
| 6,000-9,999 | 1st April 2013 |
| 4,100-5,999 | 1st May 2013 |
| 4,000-4,099 | 1st June 2013 |
| 3,000-3,999 | 1st July 2013 |
| 2,000-2,999 | 1st August 2013 |
| 1,250-1,999 | 1st September 2013 |
| 800-1,249 | 1st October 2013 |
| 500-799 | 1st November 2013 |
| 350-499 | 1st January 2014 |
| 250-349 | 1st February 2014 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ | 1st March 2014 |
| 240-249 | 1st April 2014 |
| 150-239 | 1st May 2014 |
| 90-149 | 1st June 2014 |
| 50-89 | 1st July 2014 |
| Less than 50 with the last 2 characters in their PAYE reference numbers BZ | 1st August 2014 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 00-01 | 1st September 2014 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 02-04 | 1st October 2014 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 05-07, 0A-0Z, C1-C9, CA-CZ, D1-D9 or DA-DZ | 1st November 2014 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 08-11, 1A-1Z, E1-E9 or EA-EZ | 1st January 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 12-15, 2A-2Z, F1-F9, FA-FZ, G1-G9 or GA-GZ | 1st February 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 16-20, 3A-3Z, H1-H9 or HA-HZ | 1st March 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers I1-I9, IA-IZ | 1st April 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 21-25, 4A-4Z, J1-J9 or JA-JZ | 1st May 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 26-31, 5A-5Z, K1-K9 or KA-KZ | 1st June 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 32-38, 6A-6Z, L1-L9 or LA-LZ | 1st July 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ | 1st August 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 39-47, 7A-7Z, O1-O9, OA-OZ, P1-P9 or PA-PZ | 1st September 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 48-57, 8A-8Z, Q1-Q9, QA-QZ, R1-R9, RA-RZ, S1-S9, SA-SZ, T1-T9 or TA-TZ | 1st October 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, UA-UZ, V1-V9, VA-VZ, W1-W9, WA-WZ | 1st November 2015 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, XA-XZ, Y1-Y9 or YA-YZ | 1st January 2016 |
| Less than 50 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99 | 1st February 2016 |
| (a) Less than 50 unless otherwise described or (b) no PAYE scheme | 1st February 2016 |
| New employer (PAYE income first payable between 1st April 2012 and 31st March 2013) | 1st March 2016 |
| New employer (PAYE income first payable between 1st April 2013 and 31st December 2013) | 1st May 2016 |
| New employer (PAYE income first payable between 1st January 2014 and 30th September 2014) | 1st June 2016 |
| New employer (PAYE income first payable between 1st October 2014 and 30th June 2015) | 1st August 2016 |
| New employer (PAYE income first payable between 1st July 2015 and 31st March 2016 | 1st September 2016 |