I have a client who was previously the only person on the payroll so declared as Not an Employer with the Pension Regulator.
He took on a 17 year old on 1st July 2020. Although I issued the appropriate letter to the employee, and he didn't take up the option to join a pension, I have only just realised I did not tell The Pension Regulator he is Now An Employer.
I presume this will mean his Staging Date was 1st July 2020 and I have missed the 5 month declaration deadline. I am going to contact them. Does anybody know if I am wrong about the deadline or, if I'm right, the fine due?