For those with at least 50 but less than 3,000 employees, they are to move to a new date which is designed to smooth the transition of automatic enrolment. These dates have not yet been specified and the Department for Work and Pensions expects to provide more detail in January 2012. For those with less than 50 employees staging dates have been postponed until at least after the end of the current Parliament, so May 2015 at the earliest. Employers who first become liable to account for PAYE income tax after 1 April 2012 will also be postponed until after the end of the current Parliament.
For all employers the switch to higher rate employer contributions from the initial 1% rate will be postponed. Higher rate contributions will only come into effect once every single employer has passed its staging date.
We will again update our Blog once more information is available.