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16 Apr

Auto-enrolment for new employers

If you become an employer for the first time on or after 1 October 2017, then you will immediately have legal auto enrolment duties. These duties will apply from the first day the first member of staff starts working for you.

This is the same for new employers that don’t have a PAYE scheme. If an employee earns £113 per week or below, HMRC may not require a PAYE scheme to be set up.

However, you will still have certain automatic enrolment duties that need to be completed as soon as you employ them:

  • You must write to staff to tell them how automatic enrolment applies to them

  • If a staff member then asks in writing to be put into a pension scheme, you must set this up for them but you do not have to pay into it

If you do start paying a member of staff more than £113 per week, you would need to set up a PAYE scheme with HMRC. You would also need to assess any members of staff to work out if they need to be put into a pension scheme that you would also need to pay into.

If you are thinking of becoming an employer on or after 1 October and need any help with your auto enrolment duties then please do not hesitate to get in contact.

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