So here's the scenario:
Partnership incorporates and sets up new payroll scheme. I phoned the Pensions regulator to check auto enrolment staging date to be told that the original date would remain because the employees were under the same employment contract.
That made sense to me, otherwise there is an incentive to incorporate and avoid 2 years or so of auto enrolment costs.
After several emails TPR states that the staging date has in fact changed because this is a new employer. So client is now able to delay auto enrolment for a couple of years saving several £'000s.
Phone call to TPR and they insist that this is a new legal entity so the staging date is delayed. Meanwhile I was instructed based on original staging date - these problems only came to light because I was given the wrong payroll scheme numbers.
Has anyone else come across this yet? Can you confirm that TPR is right? Or is this a potential planning opportunity for sole traders?
