The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
Corporate groups, ownership and staging dates 27 June 2016
An update from The Pensions Regulator reiterates that ownership is not relevant to automatic enrolment duties; you should not aggregate a corporate group and treat the group as a single employer, just because they might have a common ownership. Each separate company / legal entity is responsible for the automatic enrolment duties for all of the staff that it has the employment (or service) contracts with – and is referred to as the ‘employer’. If a company does not hold these contracts then it is not their ‘employer’. I. If the company existed and had workers on 1 April 2012, then its staging date will be determined by the PAYE reference(s) it was using as at 1 April 2012 – and, if using more than one PAYE, the earliest staging date would apply. After 1 April 2012, any change to the PAYE schemes being used will have no effect on the staging date. II. If the company existed and had workers on 1 April 2012, and did not have or was not using a PAYE scheme, then its staging date will be 1 April 2017 . If you start to use a PAYE after 1 April 2012, this will have no effect on the staging date.
III. If the company did not exist or had no workers on 1 April 2012, then its staging date is determined by the date PAYE is first payable in respect of any of its workers – it is considered a “new employer” and will stage at some point from May 2017 onwards .
IV. If the company did not exist or had no workers on 1 April 2012, and does not have and has not used a PAYE, then its staging date will be 1 April 2017 .
Try out TPR’s new FAQ pages where the most commonly asked questions are answered and you can search for a specific question in the ‘Ask us a question’ section.
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Automatic enrolment webinar with extended Q&A 29 June 2016
Register now for The Pension Regulator’s webinar on 30 June. The focus will be April 2016 regulation changes and a longer Q & A to answer more of your questions.
The webinar will also provide you with the latest automatic enrolment compliance and enforcement facts and figures.
The latest compliance and enforcement bulletin includes two case studies:
3. An employer in the restaurant sector who had not paid their £400 fixed penalty fine was issued with an escalating penalty notice. However, because they contacted TPR on receipt of the escalating penalty notice, they avoided paying further penalties because they put things right by the specified deadline. 4. An employer in the healthcare sector informed TPR that they had a problem with their provider who would not offer a qualifying scheme. However, as the employer only became aware of this after their staging date and no scheme had been put in place, they ended up paying contributions backdated to the staging date. This case shows the potential consequences of not allowing sufficient time to prepare.
Register here to attend the webinar on 30 June from 3 to 4 pm.
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The Chartered Institute of Payroll Professionals
Policy News Journal
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