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HM Revenue & Customs New Pensions

Staging date timeline

The Government has announced changes to the way that the employer duties are being introduced. Employers with fewer than 50 persons in their largest PAYE scheme will be given more time to prepare, and will not be staged into the employer duties until June 2015 at the earliest.

Employers with 250 or more persons in their PAYE scheme, i.e. those with likely staging dates between 1 October 2012 and 1 February 2014, will be unaffected and their staging date will be unchanged.

The Department for Work and Pensions (DWP) will shortly be consulting on the details of these proposed changes. We will update this page when the consultation is published.

Staging time bands for employers with fewer than 250 persons in their PAYE scheme

Note: Individual dates will be published when the DWP publishes its consultation.

Staging Date
Employer by PAYE scheme size or other description From (inclusive) To (inclusive)

50 to 249 1 April 2014 1 April 2015
Test tranche for fewer than 30 1 June 2015 30 June 2015
30 to 49 1 August 2015 1 October 2015
Fewer than 30 1 January 2016 1 April 2017
Employers without PAYE schemes 1 April 2017
New employers who set up from April 2012 to March 2013 1 May 2017
New employers who set up from April 2013 to March 2014 1 July 2017
New employers who set up from April 2014 to March 2015 1 August 2017
New employers who set up from April 2015 to December 2015 1 October 2017
New employers who set up from January 2016 to September 2016 1 November 2017
New employers who set up from October 2016 to June 2017 1 January 2018
New employers who set up from July 2017 to September 2017 1 February 2018
New employers who set up from October 2017 onwards Immediate duty

If you would like more detailed information about this new pension please click the link below or type it into your browser.

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Tax and NICs on pension payments: an overview

When you make a pension payment you must put it through your payroll, but not in quite the same way as you do with standard wage or salary payments to your employees.

If your pension scheme has been registered with HMRC - allowing the scheme to benefit from certain tax reliefs and exemptions - then while you must deduct PAYE tax from any payments you make from the scheme, you don't need to deduct or pay any Class 1 NICs on the payments.

When pension payments are made from unregistered pension schemes, the NICs position is less clear-cut. If your pension scheme isn't registered, contact HMRC's Employer Helpline.

This guide applies whether you are paying the pension as the employer, or on behalf of the employer. The pension or annuity payments are the deciding factor, not who pays them.