4 Staging of the employers’ duties
1 The table in this regulation sets out the application of the employers’ duties.
2 Where a date prescribed in the second column of the following table falls on a day which is not a working day, that date is to be treated as the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday, bank holiday or other public holiday).
3 In this regulation, “bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 1971.
Table
Employer (by PAYE scheme size or other description)	Date before which notification to automatically enrol early must be sent	Staging date
120,000 or more	1st September 2012	1st October 2012
50,000-119,999	1st October 2012	1st November 2012
30,000-49,999	1st December 2012	1st January 2013
20,000-29,999	1st January 2013	1st February 2013
10,000-19,999	1st February 2013	1st March 2013
6,000-9,999	1st March 2013	1st April 2013
4,100-5,999	1st April 2013	1st May 2013
4,000-4,099	1st May 2013	1st June 2013
3,000-3,999	1st June 2013	1st July 2013
2,000-2,999	1st July 2013	1st August 2013
1,250-1,999	1st August 2013	1st September 2013
800-1,249	1st September 2013	1st October 2013
500-799	1st October 2013	1st November 2013
350-499	1st December 2013	1st January 2014
250-349	1st January 2014	1st February 2014
Less than 50 with the last 2 characters in their PAYE reference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ	1st February 2014	1st March 2014
240-249	1st March 2014	1st April 2014
150-239	1st April 2014	1st May 2014
90-149	1st May 2014	1st June 2014
50-89	1st June 2014	1st July 2014
Less than 50 with the last 2 characters in their PAYE reference numbers BZ	1st July 2014	1st August 2014
Less than 50 with the last 2 characters in their PAYE reference numbers 00-01	1st August 2014	1st September 2014
Less than 50 with the last 2 characters in their PAYE reference numbers 02-04	1st September 2014	1st October 2014
Less than 50 with the last 2 characters in their PAYE reference numbers 05-07, 0A-0Z, C1-C9, CA-CZ, D1-D9 or DA-DZ	1st October 2014	1st November 2014
Less than 50 with the last 2 characters in their PAYE reference numbers 08-11, 1A-1Z, E1-E9 or EA-EZ	1st December 2014	1st January 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 12-15, 2A-2Z, F1-F9, FA-FZ, G1-G9 or GA-GZ	1st January 2015	1st February 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 16-20, 3A-3Z, H1-H9 or HA-HZ	1st February 2015	1st March 2015
Less than 50 with the last 2 characters in their PAYE reference numbers I1-I9, IA-IZ	1st March 2015	1st April 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 21-25, 4A-4Z, J1-J9 or JA-JZ	1st April 2015	1st May 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 26-31, 5A-5Z, K1-K9 or KA-KZ	1st May 2015	1st June 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 32-38, 6A-6Z, L1-L9 or LA-LZ	1st June 2015	1st July 2015
Less than 50 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ	1st July 2015	1st August 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 39-47, 7A-7Z, O1-O9, OA-OZ, P1-P9 or PA-PZ	1st August 2015	1st September 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 48-57, 8A-8Z, Q1-Q9, QA-QZ, R1-R9, RA-RZ, S1-S9, SA-SZ, T1-T9 or TA-TZ	1st September 2015	1st October 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, UA-UZ, V1-V9, VA-VZ, W1-W9, WA-WZ	1st October 2015	1st November 2015
Less than 50 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, XA-XZ, Y1-Y9 or YA-YZ	1st December 2015	1st January 2016
Less than 50 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99	1st January 2016	1st February 2016
(a) Less than 50 unless otherwise described or (b) no PAYE scheme	1st January 2016	1st February 2016
New employer (PAYE income first payable between 1st April 2012 and 31st March 2013)	1st February 2016	1st March 2016
New employer (PAYE income first payable between 1st April 2013 and 31st December 2013)	1st April 2016	1st May 2016
New employer (PAYE income first payable between 1st January 2014 and 30th September 2014)	1st May 2016	1st June 2016
New employer (PAYE income first payable between 1st October 2014 and 30th June 2015)	1st July 2016	1st August 2016
New employer (PAYE income first payable between 1st July 2015 and 31st March 2016		1st September 2016
1971 c.80. Paragraph 2 was amended by the St. Andrew’s Day Bank Holiday (Scotland) Act 2007 (2007 asp 2), section 1.