Your Auto Enrolment Staging Date
All auto enrolment staging dates were set by reference to the size of their largest PAYE scheme as at April 2012. All employers that were in existence prior to 1st October 2017 would have been given a staging date.
Duties Start Date
For those who hire staff for the first time on or after 1st October 2017, even if it is just one person, you become an employer and your legal auto enrolment duties will commence on the day that your first employee starts work. This is known as the Duties Start Date.
So whether you are a small shop owner or hire home help such as a nanny or a personal care assistant, you are legally required to assess your staff to see if they meet the criteria to be automatically enrolled into a workplace pension on your duties start date. For more information on what an employer needs to do in order to be prepared when their duties start date arrives, click here for our employer's automatic enrolment duties checklist.