The Government has now confirmed the revised auto-enrolment timetable for smaller firms, as announced in November last year. Firms with more than 250 employees as of April 2012 are unaffected, and will be required to adopt the new rules from their respective staging dates between October 2012 and February 2014.
Medium sized firms with 50-249 employees will be allocated new staging dates as much as a year later than originally planned (see table below).
Small employers have been split into two groups - those with 30-49 employees and those with fewer than 30. The staging dates for these organisations have been pushed back by at least a year, and as much as 22 months in some cases.
These delays will also have the effect of delaying the planned increases in minimum employer contributions by a year across all employers. For example, firms that adopt the Band Earnings basis of contributions now won't have to increase their minimum contribution from 1% to 2% until October 2017.
The table below summarises the new timetable as published so far. The DWP has advised that more detailed information, presumably giving specific staging dates, will be published shortly.
|
Employer size
(employees) |
Previous Staging date |
New Staging date | |
120,000 or more |
1st October 2012 |
1st October 2012 | |
50,000-119,999 |
1st November 2012 |
1st November 2012 | |
30,000-49,999 |
1st January 2013 |
1st January 2013 | |
20,000-29,999 |
1st February 2013 |
1st February 2013 | |
10,000-19,999 |
1st March 2013 |
1st March 2013 | |
6,000-9,999 |
1st April 2013 |
1st April 2013 | |
4,100-5,999 |
1st May 2013 |
1st May 2013 | |
4,000-4,099 |
1st June 2013 |
1st June 2013 | |
3,000-3,999 |
1st July 2013 |
1st July 2013 | |
2,000-2,999 |
1st August 2013 |
1st August 2013 | |
1,250-1,999 |
1st September 2013 |
1st September 2013 | |
800-1,249 |
1st October 2013 |
1st October 2013 | |
500-799 |
1st November 2013 |
1st November 2013 | |
350-499 |
1st January 2014 |
1st January 2014 | |
250-349 |
1st February 2014 |
1st February 2014 | |
240-249 |
1st April 2014 |
Between 1st April 2014
and 1st April 2015 | |
150-239 |
1st May 2014 | |
90-149 |
1st June 2014 | |
50-89 |
1st July 2014 | |
30-49 |
1st March 2014 - 1st February 2016 (by PAYE Ref) |
Between 1st August 2015
and 1st October 2015 | |
Less than 30 |
1st March 2014 - 1st February 2016 (by PAYE Ref) |
Between 1st January 2016
and 1st April 2017 | |
New employers (i.e. with PAYE set up after April 2012) |
1st March 2016 - 1st Sep 2016 |
Between 1st April 2017
and 1st October 2017 |
|