Employers need to identify their 'staging date' to determine when their duties first apply.
It's based on the number of people in their largest Pay As You Earn (PAYE) scheme on 1 April 2012. Any changes to the size of the workforce after 1 April 2012 won't affect the staging date.
Small employers can choose a separate staging date.
Small employers are defined as those with less than 50 workers on 1 April 2012 who are part of a PAYE scheme with more than 50 people in it.
The Pensions Regulator (TPR) will tell employers when their staging date is twelve months before their staging date and send a reminder three months before their staging date. Here's an example of what the letter will look like.
Employers can choose to bring their staging date forward to coincide with other key company dates, such as end of year accounting. There's a list of available dates provided by TPR. Full details of the dates available can also be found in our staging dates table.