When is it happening?

The staging dates for when an employer must by law have a fully Auto Enrolment compliant Pension Scheme in place are indicated below.

The Pensions Regulator will write to all employers around twelve months before their staging date so that they know when to automatically enrol their eligible job holders. Three months before the employer staging date the Regulator will write again to remind them of the new duties and the need to register.

Employer by PAYE Reference                                                                                    Staging Date

250 – 349                                                                                                                                 1st Feb 2014

160-249                                                                                                                                   1st Apr 2014

90-159                                                                                                                                     1st May 2014

62-89                                                                                                                                        1st July 2014

61                                                                                                                                               1st Aug 2014

60                                                                                                                                               1st Oct 2014

59                                                                                                                                               1st Nov 2014

58                                                                                                                                                1st Jan 2015

54 – 57                                                                                                                                      1st Mar 2015

50 – 53                                                                                                                                      1st Apr 2015

For those companies with less than 30, with the last 2 characters in their PAYE reference numbers 92, A1-A9, B1–B9, AA–AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ, 0A-0Z, 1A-1Z or 2A-2Z – the staging date is 1st June 2015.

Less than 30 with the last 2 characters in their PAYE reference numbers BX: 1st July 2015.

40 – 49                                                                                                               1st August 2015

Less than 30 with the last 2 characters in their PAYE reference numbers BY: 1st September 2015

30 – 39                                                                                                                1st October 2015

Less than 30 with the last 2 characters in their PAYE reference numbers BZ: 1st November 2015.

Less than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1- C9, D1-D9, CA-CZ or DA-DZ: 1st January 2016.

Less than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ: 1st February 2016.

Less than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ: 1st March 2016

Less than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A- 3Z, H1-H9 or HA-HZ: 1st April 2016

Less than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IAIZ: 1st May 2016

Less than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A- 4Z, J1-J9 or JA-JZ: 1st June 2016

http://www.thepensionsregulator.gov.uk/employers/tools/staging-date.aspx