The new employer duties will be introduced in stages, starting in 2012. Each employer will be allocated a date from when the duties will first apply to them, known as their ‘staging date.’
This date is based on the number of people in an employer’s PAYE scheme.
Employers with the largest numbers of workers in their PAYE schemes will have the earliest staging date.
Just to recap, employers can check their provisional staging date on the following website: www.tpr.gov.uk/staging
It is also worth noting that 12 months before an employer’s specific staging date(s), it is expected that the Pensions Regulator will write to the employer to confirm your staging date(s) officially.