Each business will have a different ‘staging date. This is the date set by the Pensions Regulator for auto-enrolment implementation for each band of employers across the UK.
All eligible employees must be auto-enrolled on this date (or from an earlier voluntary date if approved by the Pensions Regulator, or from a later Deferral Date if you are using Postponement).
There are many staging dates up to 2018 and to help employers discover theirs, the Pension Regulator has created a calculator which can be found here.
The implications of auto-enrolment are huge for any business, no matter how big or small. There will be lots of issues to deal with – from employee engagement, through to setting up a pension scheme and deducting contributions from your payroll system for each employee, each and every month.