How do employers know what their auto-enrolment staging date is?
Employers are allocated a staging date, based on the number of people in their PAYE scheme, or the date on which their PAYE income first became payable. Employers can check their staging date by using the staging date calculator on the website of the Pensions Regulator.
New employers that begin employing people on or after 1 October 2017 have a "duties start date" instead of a staging date. This is the day on which their first member of staff begins work.