Auto Enrolment - Regulations Finalised
The new Regulations on auto enrolment will come into force on 1 October 2012. Small employers will not be subject to auto enrolment until June 2015 at the earliest. Small employers will now only have to establish the number of workers in the PAYE Scheme on 1 April 2012 rather than the number of full-time equivalent workers they employed at that time, which will slightly lessen the complexity.
The explanatory notes to the Regulations suggest that there are some employers with fewer than 50 workers who cannot be identified from PAYE data and employers who share a PAYE Scheme with other employers or employers with fewer than 50 workers who pay former employees a company pension via the same PAYE Scheme as they pay their current work force. The revised Regulations make provision so that employers who meet these descriptions can identify that they are not required to automatically enrol their workers before June 2012.
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