The staging dates for when an employer must by law have a fully Auto Enrolment compliant Pension Scheme in place are indicated below.
The Pensions Regulator will write to all employers around twelve months before their staging date so that they know when to automatically enrol their eligible job holders. Three months before the employer staging date the Regulator will write again to remind them of the new duties and the need to register.
Employer by PAYE Reference Staging Date
250 – 349 1st Feb 2014
160-249 1st Apr 2014
90-159 1st May 2014
62-89 1st July 2014
61 1st Aug 2014
60 1st Oct 2014
59 1st Nov 2014
58 1st Jan 2015
54 – 57 1st Mar 2015
50 – 53 1st Apr 2015
For those companies with less than 30, with the last 2 characters in their PAYE reference numbers 92, A1-A9, B1–B9, AA–AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ, 0A-0Z, 1A-1Z or 2A-2Z – the staging date is 1st June 2015.
Less than 30 with the last 2 characters in their PAYE reference numbers BX: 1st July 2015.
40 – 49 1st August 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BY: 1st September 2015
30 – 39 1st October 2015
Less than 30 with the last 2 characters in their PAYE reference numbers BZ: 1st November 2015.
Less than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1- C9, D1-D9, CA-CZ or DA-DZ: 1st January 2016.
Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ: 1st February 2016.
Less than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ: 1st March 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A- 3Z, H1-H9 or HA-HZ: 1st April 2016
Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IAIZ: 1st May 2016
Less than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A- 4Z, J1-J9 or JA-JZ: 1st June 2016
http://www.thepensionsregulator.gov.uk/employers/tools/staging-date.aspx
