I have a client who runs 2 pubs, each pub has it's own PAYE scheme. As the schemes weren't set up at the same time they have different staging dates for auto enrolment. The dates are over a year apart.
The client doesn't want to auto enrol until he has to. Do you think it's ok to auto enrol based upon the staging dates or could this cause him problems? Does an individual have to auto enrol all his businesses at the same time?
Replies (5)
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What's the problem?
I don't see why you are hung up about the two businesses. Just treat each one separately.
Why should auto enrolment based on staging dates cause problems?
All businesses owned by an individual don't have to auto enrol at the same time.
You seem to be thinking of problems that don't exist.
I'm afraid I don't agree
I assume the two pubs re under the same ownership, in which case that's not what the detailed guidance says: -
http://www.thepensionsregulator.gov.uk/docs/detailed-guidance-2.pdf
Paragraph 14 - "However, larger employers may operate more than one PAYE scheme. If they do, the PAYE scheme with the greatest number of persons in it will set the employer’s staging date. This means that the duties will come into effect on the same date for all the workers they employ regardless of which PAYE scheme they are attached."
Larger employers
Is the "larger employers" bit relevant?
I would have thought that this was because there was some kind of artificial separation of employees.
If there are two employers for businesses that are simply under common ownership then I don't see why it would be relevant.
It would be good to see what is decided.
similar situation
with two pubs owned by the same company, each having their own PAYE reference. We amalgamated them into the larger scheme at the end of the last tax year. Surprisingly HMRC were very helpful in meeting the 5 April deadline.