Automatic enrolment ― start date for employers

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Automatic enrolment ― start date for employers
  • Timetable for implementation ― staging dates
  • Staging dates: 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: merger of employers
  • Bringing forward a staging date
  • Waiting periods for automatic enrolment: postponement
  • Delaying automatic enrolment: transitional period for defined benefit and hybrid schemes
  • Phasing in of minimum contributions in respect of defined contribution schemes
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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