Calculation of staging date for automatic enrolment

Implementation date: 1 April 2012

The Employers' Duties (Implementation) Regulations 2010 (SI 2010/4) (as amended by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 (SI 2012/215)) prescribe that the date from which employers must auto-enrol employees into a qualifying pension scheme (known as the "staging date") is based on the number of people in their PAYE scheme on 1 April 2012. The Regulations can be viewed on the UK legislation website.