Here is the new timetable (announced in January 2012) for automatic enrolment duty.
Employer size (by PAYE scheme size) or other description | Automatic Enrolment duty date | |
From | To | |
250 or more members | 1 October 2012 | 1 February 2014 |
50 to 249 members | 1 April 2014 | 1 April 2015 |
Test tranche for less than 30 members | 1 June 2015 | 30 June 2015 |
30 to 49 members | 1 August 2015 | 1 October 2015 |
Less than 30 members | 1 January 2016 | 1 April 2017 |
Employers without PAYE schemes | 1 April 2017 | – – – |
New employers Apr 2012 to Mar 2013 | 1 May 2017 | – – – |
New employers Apr 2013 to Mar 2014 | 1 July 2017 | – – – |
New employers Apr 2014 to Mar 2015 | 1 August 2017 | – – – |
New employers Apr 2015 to Dec 2015 | 1 October 2017 | – – – |
New employers Jan 2016 to Sep 2016 | 1 November 2017 | – – – |
New employers Oct 2016 to Jun 2017 | 1 January 2018 | – – – |
New employers Jul 2017 to Sep 2017 | 1 February 2018 | – – – |
New employers Oct 2017 | Immediate duty | – – – |
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