STAGING DATES BY PAYE SCHEME SIZE OR REFERENCE

PAYE SCHEME SIZE/ REFERENCE STAGING DATE
58 1 January 2015
54-57 1 March 2015
50-53 1 April 2015
Fewer than 30 with the last 2 characters in their PAYE reference numbers 92, A1-A9, B1-B9, AA-AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ , 0A-0Z, 1A-1Z or 2A-2Z 1 June 2015
Fewer than 30 with the last 2 characters in their PAYE reference number BX 1 July 2015
40-49 1 August 2015
Fewer than 30 with the last 2 characters in their PAYE reference number BY 1 September 2015
30-39 1 October 2015
Fewer than 30 with the last 2 characters in their PAYE reference number BZ 1 November 2015
Fewer than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ or DA-DZ 1 January 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 00 05-07, E1-E9 or EA-EZ 1 February 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ 1 March 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ 1 April 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ 1 May 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ 1 June 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ 1 July 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ 1 August 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ 1 September 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ 1 October 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ 1 November 2016
Fewer than 30 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ 1 January 2017
Fewer than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ or YA-YZ 1 February 2017
Fewer than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ 1 March 2017
Fewer than 30 with the last 2 characters in their PAYE reference numbers 84-91, 93-99 1 April 2017
Fewer than 30 unless otherwise described 1 April 2017
Employer who does not have a PAYE scheme 1 April 2017
New employer (PAYE income first payable between 1 April 2012 and 31 March 2013) 1 May 2017
New employer (PAYE income first payable between 1 April 2013 and 31 March 2014) 1 July 2017
New employer (PAYE income first payable between 1 April 2014 and 31 March 2015) 1 August 2017
New employer (PAYE income first payable between 1 April 2015 and 31 December 2015) 1 October 2017
New employer (PAYE income first payable between 1 January 2016 and 30 September 2016) 1 November 2017
New employer (PAYE income first payable between 1 October 2016 and 30 June 2017) 1 January 2018
New employer (PAYE income first payable between 1 July 2017 and 30 September 2017) 1 February 2018

The Staging Date for your company (the date by which you need to have your scheme set up) for Auto Enrolment depends on the size of your company PAYE as at April 2012.