What will an employer's pensions auto-enrolment staging date be if it operates more than one PAYE scheme?

An employer's staging date (ie the date on which the pensions auto-enrolment duties begin to apply to the employer) is determined by the size of its PAYE scheme on 1 April 2012.

If an employer operates more than one PAYE scheme, the staging date that applies to the largest scheme will apply to all that employer's PAYE schemes, regardless of their size. The only exception to this is if the PAYE schemes are operated by separate legal entities within the business group.