The Pensions Regulator

Who is included in the PAYE count that set staging dates?

The count is wholly based on HMRC information about the number of staff on your payroll and all open employments associated with your PAYE reference held by the regulator as at 1 April 2012. The count will exclude all employments for which a P45 (1) has been successfully submitted to HMRC and matched to an existing employment.

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