The government has tweaked auto-enrolment staging dates for smaller employers again, after concerns were raised over the complexity of the way these companies were defined.
The Department for Work and Pensions (DWP) announced the changes, which will affect schemes that had staging dates after May 2015, in response to its consultation Revised implementation proposals for workplace pension reform. These employers will now be able to define their size by the number of workers in their pay-as-you-earn scheme, rather than the size of the PAYE scheme as a whole, which could potentially include pensioners. The new legislation also drops the ‘full time equivalent provision' and allows small employers who share a PAYE scheme with a larger firm to move their stagi...
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