| PAYE Scheme Size or Reference | Staging Date |
|---|---|
| 90-159 | 1 May 2015 |
| 62-89 | 1 July 2015 |
| 61 | 1 August 2015 |
| 60 | 1 October 2015 |
| 59 | 1 November 2015 |
| 58 | 1 January |
| 54-57 | 1 March |
| 50-53 | 1 April |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 92, A1-A9, B1-B9, AA-AZ, BA-BW, M1-M9, MA-MZ, Z1-Z9, ZA-ZZ , 0A-0Z, 1A-1Z or 2A-2Z |
1 June |
| Fewer than 30 with the last 2 characters in their PAYE reference number BX | 1 July |
| 40-49 | 1 August |
| Fewer than 30 with the last 2 characters in their PAYE reference number BY | 1 September |
| 30-39 | 1 October |
| Fewer than 30 with the last 2 characters in their PAYE reference number BZ | 1 November |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ or DA-DZ | 1 January 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 00 05-07, E1-E9 or EA-EZ | 1 February 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ | 1 March 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ | 1 April 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ | 1 May 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ | 1 June 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ | 1 July 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ | 1 August 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ | 1 September 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ | 1 October 2016 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 47-57, 8A-8Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ or TA-TZ |
1 November 2016 |
| Fewer than 30 with the last 2characters in their PAYE reference numbers 58-69, 9A-9Z,U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ |
1 January 2017 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9,Y1-Y9, XA->XZ or YA-YZ | 1 February 2017 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ | 1 March 2017 |
| Fewer than 30 with the last 2 characters in their PAYE reference numbers 84-91, 93-99 | 1 April 2017 |
| Fewer than 30 unless otherwise described | 1 April 2017 |
| Employer who does not have a PAYE scheme | 1 April 2017 |