Workplace Pensions - what is happening and when?

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Following our introduction to Workplace Pensions, the next stage is to understand how you will be affected, but it is also important for you to know when you will be affected, whether you are an employee or an employer.

The first wave of employees have already joined schemes and the Government announced that the 2 millionth scheme member had joined in December 2013. By 2015, it expects more than four million to be in schemes and the roll out will be finished by 2018.

The schedule for employers and employees not already in a Workplace Pension is:
 

Number of employees

Date of enrolment

250-349

01/02/14

160-249

01/04/14

90-159

01/05/14

62-89

01/07/14

61

01/08/14

60

01/10/14

59

01/11/14

58

01/01/15

54-57

01/03/15

50-53

01/04/15

Fewer 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

01/06/15

Fewer than 30 with the last 2 characters in their PAYE reference number BX

01/07/15

40-49

01/08/15

Fewer than 30 with the last 2 characters in their PAYE reference number BY

01/09/15

30-39

01/10/15

Fewer than 30 with the last 2 characters in their PAYE reference number BZ

01/11/15

Fewer than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ or DA-DZ

01/01/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 00 05-07, E1-E9 or EA-EZ

01/02/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ

01/03/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ

01/04/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ

01/05/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ

01/06/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ

01/07/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ

01/08/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ

01/09/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ

01/10/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ

01/11/16

Fewer than 30 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ

01/01/17

Fewer than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ or YA-YZ

01/02/17

Fewer than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ

01/03/17

Fewer than 30 with the last 2 characters in their PAYE reference numbers 84-91, 93-99

01/04/17

Fewer than 30 unless otherwise described

01/04/17

Employer who does not have a PAYE scheme

01/04/17

New employer (PAYE income first payable between 1 April 2012 and 31 March 2013)

01/05/17

New employer (PAYE income first payable between 1 April 2013 and 31 March 2014)

01/07/17

New employer (PAYE income first payable between 1 April 2014 and 31 March 2015)

01/08/17

New employer (PAYE income first payable between 1 April 2015 and 31 December 2015)

01/10/17

New employer (PAYE income first payable between 1 January 2016 and 30 September 2016)

01/11/17

New employer (PAYE income first payable between 1 October 2016 and 30 June 2017)

01/01/18

New employer (PAYE income first payable between 1 July 2017 and 30 September 2017)

01/02/18

Source: The Pensions Regulator

In our next guide, we will look at the types of existing arrangements that may ensure an employer does not have to set up a completely new scheme.