Employer size (by PAYE scheme size)
or other description Automatic
Enrolment duty date

From / To

50 to 249 members1 April 2014 / 1 April 2015
Test tranche for less than 30 members1 June 2015 / 30 June 2015
30 to 49 members1 August 2015 / 1 October 2015
Less than 30 members1 January 2016 / 1 April 2017
Employers without PAYE schemes1 April 2017 / – – –
New employers Apr 2012 to Mar 20131 May 2017 / – – –
New employers Apr 2013 to Mar 20141 July 2017 / – – –
New employers Apr 2014 to Mar 20151 August 2017 / – – –
New employers Apr 2015 to Dec 20151 October 2017 / – – –
New employers Jan 2016 to Sep 20161 November 2017 / – – –
New employers Oct 2016 to Jun 20171 January 2018 / – – –
New employers Jul 2017 to Sep 20171 February 2018 / – – –
New employers Oct 2017Immediate duty /- – –