As outlined in a buddy blog late last year, the Department for Work and Pensions planned to amend
the timetable for auto-enrolment into pension schemes.
Yesterday the new timetable (set out below) was published. Large employers (those with 250 or more employees) will not face any change in the date they must start enrolling their staff (October 2012). All existing companies must have enrolled employees by April 2017, followed by all new employers by February 2018. The level of contributions will be phased in over time to help employers and individuals adjust. Full contributions will have to be paid from 1 October 2018.
A consultation and draft regulations with more detailed information will be published shortly.
The new timetable set out on the DWP website is copied below:
|
Employer size (by PAYE scheme size) or other
description
|
Automatic 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
|
- - -
|
The full press release is available here
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