What must an employer do if it wants to bring forward its pensions auto-enrolment staging date?
Employers can bring their pensions auto-enrolment staging date forward, for example to avoid staging during a particularly busy period for the organisation. If an employer wants to bring forward its pensions auto-enrolment staging date, it must choose a new staging date from the list of early dates (on the Pensions Regulator's website). It must inform the Pensions Regulator in writing on or before the new staging date (prior to 6 April 2016, employers were required to give one month's notice of the new date). Employers can provide notice of a change in their staging date using an online service via the Pensions Regulator's website. The employer's notice to the Regulator must include:
- the employer's name;
- the employer's PAYE reference number;
- the name of the person making the application;
- his or her job title within the organisation;
- his or her contact telephone number, email address and business address;
- the new staging date chosen and the original staging date;
- the employer's address (including postcode) and email address;
- the Companies House registration number or equivalent, eg registered charity number, VAT registration number or industrial provident society number;
- a declaration from the employer that it has contacted a pension scheme and obtained the agreement of the trustees or managers, provider or administrator that the scheme can be used to comply with the employer duties from the new staging date (except where the employer has no eligible jobholders to enrol automatically); and
- a declaration that the applicant is authorised to apply for a change of staging date.