NOTE: all Staging dates have now passed, this page is for Reference only.
| If you currently do NOT have a payroll scheme | 1st April 2017 | |
| If you are a new Employer and your first PAYE was payable | ||
| 1st April 2012 and 31st March 2013 | 1st May 2017 | |
| 1st April 2013 and 31st March 2014 | 1st July 2017 | |
| 1st April 2014 and 31st March 2015 | 1st August 2017 | |
| 1st April 2015 and 31st December 2015 | 1st October 2017 | |
| 1st January 2016 and 30th September 2016 | 1st November 2017 | |
| 1st October 2016 and 30th June 2017 | 1st January 2018 | |
| 1st July 2017 and 30th September 2017 | 1st February 2018 | |
| Fewer than 30 with the last 2 characters in their PAYE reference number | ||
| 84-91, 93-99 | 1st April 2017 | |
| P1-P9 or PA-PZ | 1st March 2017 | |
| 70-83, X1-X9, Y1-Y9, XA-XZ or YA-YZ | 1st February 2017 | |
| 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ | 1st January 2017 | |
| 47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ | 1st November 2016 | |
| 38-46, 7A-7Z, O1-O9 or OA-OZ | 1st October 2016 | |
| N1-N9 or NA-NZ | 1st September 2016 | |
| 30-37, 6A-6Z, L1-L9 or LA-LZ | 1st August 2016 | |
| 23-29, 5A-5Z, K1-K9 or KA-KZ | 1st July 2016 | |
| 17-22, 4A-4Z, J1-J9 or JA-JZ | 1st June 2016 | |
| I1-I9 or IA-IZ | 1st May 2016 | |
| 12-16, 3A-3Z, H1-H9 or HA-HZ | 1st April 2016 | |
| 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ | 1st March 2016 | |
| 00 05-07, E1-E9 or EA-EZ | 1st February 2016 | |
| 02-04, C1-C9, D1-D9, CA-CZ or DA-DZ | 1st January 2016 | |
| BZ | 1st November 2015 | |
| BY | 1st September 2015 | |
| BX | 1st July 2015 | |
| 92, A1-A9, B1-B9, AA-AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ , 0A-0Z, 1A-1Z or 2A-2Z | 1st June 2016 | |
| Unless otherwise described | 1st April 2017 | |
| If you employ more than 30 Employees. and the number is between:- | ||
| 30 -39 | 1st October 2015 | |
| 40 - 49 | 1st August 2015 | |
| 50 - 53 | 1st April 2015 | |
| 54 - 57 | 1st March 2015 | |
|
58 |
1st January 2015 | |
| 59 | 1st November 2014 | |
| 60 | 1st October 2014 | |
| 61 | 1st August 2014 | |
| 62 - 89 | 1st July 2014 | |
| 90 - 159 | 1st May 2014 | |
| 160 - 249 | 1st April 2014 | |
| 250 - 349 | 1st February 2014 | |
| 350 - 499 | 1st January 2014 | |
| 500 - 799 | 1st November 2013 | |
| 800 - 1249 | 1st October 2013 | |
| 1250 - 1999 | 1st September 2013 | |
| 2000 - 2999 | 1st August 2013 | |
| 3000 - 3999 | 1st July 2013 | |
| 4000 - 4099 | 1st June 2013 | |
| 4100 - 5999 | 1st May 2013 | |
| 6000 - 9999 | 1st April 2013 | |
| 10000 - 19999 | 1st March 2013 | |
| 20000 - 29999 | 1st February 2013 | |
| 30000 - 49999 | 1st January 2013 | |
| 50000 - 119999 | 1st November 2012 | |
| 120000 + | 1st October 2012 | |
