Some small employers can move their staging date to a later date than that determined on 1 April 2012 if, at that time, they had fewer than 50 staff and were part of a PAYE scheme of more than 50 people.
Find out more about modified staging dates.
This tool is designed for employers with only one Pay As You Earn (PAYE) scheme. In some cases there are exceptions to the information provided by the tool and you will need to make some additional checks. It remains your responsibility, as the employer, to correctly identify your own staging date.
If you have staff in more than one PAYE scheme, you'll need to enter the details of each PAYE scheme into the tool. Your staging date will be the date that's earliest. This will be the case even if the majority of your staff are not in that PAYE scheme.
Read exceptions on the information provided by the tool. The staging date is determined by the size of an employer's PAYE scheme based on the number of persons within that scheme. The number of persons in a scheme is wholly derived from the latest information from HM Revenue and Customs held by the regulator on 1 April 2012.