Earlier this morning the Department of Work and Pensions (DWP) issued the revised auto-enrolment timetable.
In case you are not up to speed on this one, in late November last year The Minister for Pensions announced a delay for auto-enrolment for smaller employers. Whilst we had the delay, we did not have the detail (other than the largest employers would not be impacted). As a result, both the industry and smaller employers have been in limbo ever since as we all awaited the new timetable.
The Minister today confirmed that if your company was subject to an enrolment date before 01/02/2014 there would be no change to your staging date.
For all other employers (those with PAYE scheme sizes of 249 employees or less), the revised timetable below now applies. The first row of the table is a bit confusing, as in fact there are no changes to the original dates here.
However, if you have between 50 and 249 employees in your PAYE scheme, you will note that the staging date (the date by which you must fully comply with auto-enrolment requirements) has moved back an entire year to April 2015. Good news if you are in that grouping. The other changes are also detailed.
| Employer size (by PAYE scheme size) or other description | Automatic Enrolment duty date | |
| From (inc.) | To (inc.) | |
| 250 or more members | 1st October 2012 | 1st February 2014 |
| 50 to 249 members | 1st April 2014 | 1st April 2015 |
| Test tranche for less than 30 members | 1st June 2015 | 30th June 2015 |
| 30 to 49 members | 1st August 2015 | 1st October 2015 |
| Less than 30 members | 1st January 2016 | 1st April 2017 |
| Employers without PAYE schemes | 1st April 2017 | - - - |
| New employers Apr 2012 to Mar 2013 | 1st May 2017 | - - - |
| New employers Apr 2013 to Mar 2014 | 1st July 2017 | - - - |
| New employers Apr 2014 to Mar 2015 | 1st August 2017 | - - - |
| New employers Apr 2015 to Dec 2015 | 1st October 2017 | - - - |
| New employers Jan 2016 to Sep 2016 | 1st November 2017 | - - - |
| New employers Oct 2016 to Jun 2017 | 1st January 2018 | - - - |
| New employers Jul 2017 to Sep 2017 | 1st February 2018 | - - - |
| New employers Oct 2017 | Immediate duty | - - - |
There has also been a delay to the minimum contribution increase dates, but I will cover that in a separate post.
Best regards
Steve
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