Workplace Pensions And New Start Ups

The duty on employers to automatically enrol workers and employees working in the UK into qualifying workplace pensions was introduced in October 2012. Given the scale of the task this was phased in: the duty first applied to the largest employers and was gradually extended so that the smallest employers had their "staging date" – when the legislation started to apply – on 1 April 2017.

For new employers, established between 1 April 2012 and 30 September 2017, the duty was also phased in. So employers which first paid PAYE income between 1 October 2016 and 30 June 2017 will be subject automatic enrolment from 1 January 2018. Employers established between 1 July 2017 and 30 September 2017 are subject to automatic enrolment from 1 February 2018.