Auto-enrolment—when do employers need to comply?
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
Auto-enrolment—when do employers need to comply?

The following Pensions guidance note Produced in partnership with Wyn Derbyshire of gunnercooke LLP provides comprehensive and up to date legal information covering:

  • Auto-enrolment—when do employers need to comply?
  • Timetable for implementation—staging dates
  • Staging dates—employers with 250 or more persons in their PAYE scheme
  • Staging dates: employers with fewer than 250 persons in their PAYE scheme
  • New employers and employers without PAYE schemes
  • Staging dates: employers with fewer than 50 workers who have, or are part of, a PAYE scheme with more than 50 persons
  • Staging dates: takeovers and mergers of employers
  • Bringing forward a staging date
  • Waiting periods for auto-enrolment: postponement
  • Delaying auto-enrolment: transitional period for defined benefit and hybrid schemes
  • more

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES

The auto-enrolment regime requires employers to enrol workers in a pension scheme which meets at least minimum standards (known as a ‘qualifying scheme’). Only workers who meet certain criteria need to be enrolled automatically (called ‘eligible jobholders’).

In order to prepare for auto-enrolment, employers had to work out the date on which the new duty applied to them (called their ‘staging date’).

In certain circumstances, employers were able to choose to bring forward their staging date to an earlier date or move their staging date to a later date. The government also made a number of changes from 6 April 2016 to make it easier for employers to bring their staging date forward. For further information, see below under:

  1. Bringing forward a staging date

  2. Staging dates: employers with fewer than 50 workers who have, or are part of, a PAYE scheme with more than 50 persons

All the staging dates have now passed and so all existing employers are now covered by the auto-enrolment regime.

New employers who first pay PAYE income in respect of any worker on or after 1 October 2017 have an immediate duty to apply automatic enrolment, as do new employers who become an employer on or after 2 April 2017 and do not have a PAYE scheme, irrespective