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Duties for new employers

  1. Overview
  2. Missed duties start date and backdating contributions

Overview

Your client has legal duties from the moment they employ their first member of staff.

However long their company or organisation has been running for, when they take on their first worker, they have automatic enrolment duties that they must comply with straight away.
 
The duties apply from the new staff’s first day of employment - this is known as your client’s duties start date.

Under the Pensions Act 2008, every employer in the UK must put their eligible staff into a workplace pension and pay into it.

If your clients employ at least one person, that means they’re classed as an employer, and by law they have responsibilities that they need to act on.

Even if your client thinks they won’t need to put their staff into a pension scheme, they still have duties that they need to complete.

Video introduction to automatic enrolment for new employers

Watch our guide for business advisers

When a company becomes an employer for the first time, it has automatic enrolment duties from the day the first member of staff started working for them. Watch our video to find out what a business adviser needs to know if an employer asks for help with their automatic enrolment duties.

View the script for this video

Getting started

When someone is about to employ a worker for the first time, they need to take certain steps in preparation for taking on staff, such as determining whether they need to register as an employer with HMRC, or taking out liability insurance. Getting ready for automatic enrolment is just one of these steps.

Your client should be ready to comply with their legal duties as soon as their new member of staff begins employment.

Make sure your client knows what they need to do to be ready when their duties start. We have help and guidance available according to the tasks your client needs to complete in order to comply with their duties.

You and your client can get started by telling us who should be their point of contact for automatic enrolment.

Clients without PAYE schemes

If your client doesn't have a PAYE scheme, please refer to our information on duties for new employers without PAYE schemes.
2. Missed duties start date and backdating contributions