PAYE and Auto Enrolment | Payroll Hub

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Who is included in the PAYE count setting staging dates?

The count is wholly-based on HMRC information made available to the regulator as of 1 April 2012, about the number of people on your payroll and all open employments associated with the PAYE reference.

The count will exclude all employments for which a P45 (1) has been successfully submitted to HMRC and matched to an existing employment. Our largest PAYE scheme has a combination of staff and pensioners in it.

Will it affect our staging date?

Staging dates are based on the number of people in your largest PAYE scheme, based on the latest information available to the regulator from HMRC as at 1 April 2012. Where an employer’s largest PAYE scheme consists of pensioners and at least 1 member of staff, this PAYE scheme will set their staging date. It should be noted, however, that the employer will have only automatic enrolment duties in respect of their current staff. In instances where an employer’s largest PAYE scheme contains solely pensioners, this PAYE scheme will not be used to determine their staging date – the next largest PAYE scheme will be used to determine the staging date or the date PAYE income first becomes payable by the employer.

Automatic enrolment for people who employ carers…

If you directly employ one or more people to provide you with care or personal assistance, you’re an employer and automatic enrolment duties will apply to you.

This will be the case whether you use the money provided by your local council in the form of direct payments or a personal budget to pay the carer, or you use your own money. If the person who provides you with care or personal assistance is provided by an agency or the council, you’re not an employer and automatic enrolment duties will not apply to you.

Automatic enrolment is similar to your employer’s responsibility to deal with National Insurance and Tax. So, in the same way that you have to pay employer National Insurance in respect of your carer’s earnings and deduct PAYE tax from their pay, depending on the circumstances, you must also put your carer into a pension scheme and pay money into it on their behalf.

Automatic enrolment applies to you from a date known as your staging date. Use our tool to find out your staging date

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