Employer size (by PAYE scheme size) or other description
|
Auto-enrolment duty date
|
|
From |
To |
250 or more members |
1 October 2012 |
1 February 2014 |
50 to 249 members |
1 April 2014 |
1 April 2015 |
Test tranche for less than 30 members |
1 June 2015 |
30 June 2015 |
30 to 49 members |
1 August 2015 |
1 October 2015 |
Less than 30 members |
1 January 2016 |
1 April 2017 |
Employers without PAYE schemes |
1 April 2017 |
- - - |
New employers Apr 2012 to Mar 2013 |
1 May 2017 |
- - - |
New employers Apr 2013 to Mar 2014 |
1 July 2017 |
- - - |
New employers Apr 2014 to Mar 2015 |
1 August 2017 |
- - - |
New employers Apr 2015 to Dec 2015 |
1 October 2017 |
- - - |
New employers Jan 2016 to Sep 2016 |
1 November 2017 |
- - - |
New employers Oct 2016 to Jun 2017 |
1 January 2018 |
- - - |
New employers Jul 2017 to Sep 2017 |
1 February 2018 |
- - - |
New employers Oct 2017 |
Immediate duty |
- - - |