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Duties for new employers

  1. Overview
  2. Missed duties start date and backdating contributions

Overview

Your client has tasks that they must complete in order to comply with their automatic enrolment legal duties, as soon as they employ their first member of staff.

If your client becomes an employer for the first time on or after 1 October 2017, they will immediately have legal duties for their new member of staff. These duties apply from the first day the first member of staff started working for your client. This is known as their duties start date.

Your client must comply with their duties straight away.

Introduction to automatic enrolment for new employers

Watch our guide for business advisers

When a company becomes an employer for the first time, it has automatic enrolment duties from the day the first member of staff started working for them. Watch our video to find out what a business adviser needs to know if an employer asks for help with their automatic enrolment duties.

View the script for this video

Getting started

When someone is about to employ a worker for the first time, they need to take certain steps in preparation for taking on staff, such as determining whether they need to register as an employer with HMRC, or taking out liability insurance. Getting ready for automatic enrolment is just one of these steps.

As soon as your client's new member of staff begins employment, your client should be ready to comply with their legal duties.

You should make sure your client knows what they need to do to be ready when their duties start. We have help and guidance available according to the tasks your client will need to complete in order to comply with their duties.

You and your client can get started by telling us who should be their point of contact for automatic enrolment.

Clients without PAYE schemes

If your client doesn't have a PAYE scheme, please refer to our information on duties for new employers without PAYE schemes.
2. Missed duties start date and backdating contributions