DWP confirms new auto-enrolment staging dates - Jan '12

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

 

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