SCENARIO 1 ANSWER
Punter Southall view:
XYZ Ltd’s staging date is 1 July 2014 – the staging date is based on the
largest PAYE scheme in the company.
To reduce the impact of auto-enrolment XYZ could consider using
postponement. The maximum period of postponement is three months,
which would give them a deferral date of 1 October 2014.
SCENARIO 2 ANSWER
Punter Southall view:
On the face of it Amanda might be immediately assessed as an eligible
jobholder i.e. her monthly salary is £2,000, well above the earnings
trigger.
However, when assessing Amanda’s earnings in the relevant pay
reference period XYZ would find that she is a non-eligible jobholder. This
is because the relevant pay reference period is 1 June to 30 June. In this
period, the qualifying earnings payable to Amanda are £600.
This is below the monthly earnings trigger of £675 but above the lower
level of qualifying earnings of £464.This creates the situation where XYZ
would be required to provide Amanda with information about the right to
opt in to an automatic enrolment scheme and they would have to assess
her again on 1 July. On this date Amanda would be an eligible jobholder
and would have to be automatically enrolled.
Therefore, XYZ might choose to use a short postponement period and
elect for a deferral date of 1 July. On 22 June XYZ issue Amanda with a
postponement notice, which includes information about the right to opt in
together with the enrolment information for automatic enrolment. They
then automatically enrol her on 1 July.
SCENARIO 3 ANSWER
Punter Southall view:
XYZ will need to consider:
 If the people are ‘workers’ as classified in the legislation
 Who employs the workers, particularly if they are supplied by an
agency
 The age of the workers
 Whether the workers work or ordinarily work in the UK
 Whether qualifying earnings are payable
 If the workers are eligible jobholders, non-eligible jobholders or
entitled workers
To mitigate its auto-enrolment liability XYZ could use postponement.
They can postpone automatic enrolment for up to three months. If they
choose this option they will need to issue a postponement notice to each
affected worker.