The employer duties started being introduced in stages from October 2012.
There are three different categories of worker, determined by their age and how much they earn.
Identifying your staging date
The date your employer duties first apply is known as your ‘staging date’ and it’s based on the number of people on your Pay As You Earn (PAYE) scheme.
The Pensions Regulator (TPR) will tell you when your staging date is at least twelve months in advance. They will also send you a reminder three months before your staging date.
Bringing forward your staging date
You can choose to bring your staging date forward to coincide with other key company dates such as your end of year accounting. You’ll have to contact TPR in writing to confirm the new staging date you have chosen. This needs to be done at least one calendar month before the new chosen staging date.
We can help you decide on the best available staging date for you, and provide a letter template for you use to inform TPR.