What is the relevance for employers of 1 April 2012 in relation to auto-enrolment?
An employer's staging date (ie the date on which the pension auto-enrolment duties begin to apply to the employer) is based on the size of its PAYE scheme on 1 April 2012. The staging timetable began with the largest employers on 1 October 2012 and the last staging date is 1 February 2018.
Employers should be aware that the number of people in their PAYE scheme on 1 April 2012 determines their staging date, regardless of any subsequent changes to the size of their workforce, no matter how significant. For example, if a number of redundancies take place after 1 April 2012, significantly reducing the workforce, the employer's staging date will not be put back.
See Quick reference > Pensions auto-enrolment - staging dates for a list of staging dates, including those for employers that did not operate as employers until after 1 October 2012.