|
Employer (by PAYE scheme size or other description) |
Staging date |
|
120,000 or more |
1st October 2012 |
|
50,000-119,999 |
1st November 2012 |
|
30,000-49,999 |
1st January 2013 |
|
20,000-29,999 |
1st February 2013 |
|
10,000-19,999 |
1st March 2013 |
|
6,000-9,999 |
1st April 2013 |
|
4,100-5,999 |
1st May 2013 |
|
4,000-4,099 |
1st June 2013 |
|
3,000-3,999 |
1st July 2013 |
|
2,000-2,999 |
1st August 2013 |
|
1,250-1,999 |
1st September 2013 |
|
800-1,249 |
1st October 2013 |
|
500-799 |
1st November 2013 |
|
350-499 |
1st January 2014 |
|
250-349 |
1st February 2014 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ |
1st March 2014 |
|
240-249 |
1st April 2014 |
|
150-239 |
1st May 2014 |
|
90-149 |
1st June 2014 |
|
50-89 |
1st July 2014 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers BZ |
1st August 2014 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 00-01 |
1st September 2014 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 02-04 |
1st October 2014 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 05-07, 0A-0Z, C1-C9, CA-CZ, D1-D9 or DA-DZ |
1st November 2014 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 08-11, 1A-1Z, E1-E9 or EA-EZ |
1st January 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 12-15, 2A-2Z, F1-F9, FA-FZ, G1-G9 or GA-GZ |
1st February 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 16-20, 3A-3Z, H1-H9 or HA-HZ |
1st March 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers I1-I9, IA-IZ |
1st April 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 21-25, 4A-4Z, J1-J9 or JA-JZ |
1st May 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 26-31, 5A-5Z, K1-K9 or KA-KZ |
1st June 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 32-38, 6A-6Z, L1-L9 or LA-LZ |
1st July 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ |
1st August 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 39-47, 7A-7Z, O1-O9, OA-OZ, P1-P9 or PA-PZ |
1st September 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 48-57, 8A-8Z, Q1-Q9, QA-QZ, R1-R9, RA-RZ, S1-S9, SA-SZ, T1-T9 or TA-TZ |
1st October 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, UA-UZ, V1-V9, VA-VZ, W1-W9, WA-WZ |
1st November 2015 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, XA-XZ, Y1-Y9 or YA-YZ |
1st January 2016 |
|
Less than 50 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99 |
1st February 2016 |
|
(a) Less than 50 unless otherwise described or (b) no PAYE scheme |
1st February 2016 |
|
New employer (PAYE income first payable between 1st April 2012 and 31st March 2013) |
1st March 2016 |
|
New employer (PAYE income first payable between 1st April 2013 and 31st December 2013) |
1st May 2016 |
|
New employer (PAYE income first payable between 1st January 2014 and 30th September 2014) |
1st June 2016 |
|
New employer (PAYE income first payable between 1st October 2014 and 30th June 2015) |
1st August 2016 |