Currently, new employers are given a ‘staging date’, which provides some breathing space before their auto-enrolment duties commence. However, from 1st October 2017 auto-enrolment duties will commence from day one of employing a member of staff. With the 1st October only a matter of weeks away, it’s important that potential employers are aware of the change and their immediate responsibilities.
If you become an employer for the first time on or after 1 October 2017, you will immediately have legal duties for your new member(s) of staff. These duties apply from the first day the first member of staff starts working for you. This is known as your duties start date. You must comply with your duties straight away.
When you are about to employ a worker for the first time, there are various things to consider, such as determining whether you need to register as an employer with HMRC or taking out liability insurance. Getting ready for auto-enrolment is another of these steps.
As soon as your new member of staff begins employment, you should be ready to comply with your duties. To ensure you are ready to do so, you will need to:
To ensure compliance, it’s important that you have the above in place in advance of your employee’s first pay date.
The Pensions Regulator website provides lots of useful information and guidance on the tasks you need to complete in order to comply with your duties.