For the purposes of staging, a subsidiary company will be regarded as a separate employer if it holds contracts of employment directly with its workers.
Whether that subsidiary has a separate staging date to other employers in the group will depend on whether it has its own PAYE scheme or it shares one with any other employers.
For example, if the group has three subsidiaries, each with their own PAYE scheme, and each holding contracts of employment with their workers, there could potentially be three different staging dates (one for each subsidiary).
However, if having multiple staging dates within the group increases the administrative complexity of automatic enrolment, the group could decide to bring forward all their subsidiaries’ staging dates so they all stage on the same date.
Find out more about bringing your staging date forward. If the contracts of employment of all members of staff are held directly with the parent company, it would be regarded as the employer.
In this case, the staging date for the entire group would be determined by the largest PAYE scheme the parent company uses.
There may be circumstances where a subsidiary within the group that has fewer than 50 workers and which meets certain criteria, may have a different staging date from the parent company.
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