Staging dates for PAYE schemes with less than 250 persons
The timetable of staging dates is shown below. You will need the last two digits of the employers’ PAYE code
| Employer by PAYE scheme size or other description | Staging date |
|---|---|
| 160-249 | 1 April 2014 |
| 90-159 | 1 May 2014 |
| 62-89 | 1 July 2014 |
| 61 | 1 August 2014 |
| 60 | 1 October 2014 |
| 59 | 1 November 2014 |
| 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 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 |
You should check on the pension regulator website HERE to confirm the latest situation. This post was last updated on 2nd May 2012.
