Phasing of Contributions
Contributions can be phased in up to 1st October 2018. Employers can choose to start at the higher rate as soon as they reach their staging date, should they wish.
The rate for each year of phasing depends on which basis is being used for Automatic Enrolment (see Contribution Rates and Certification). Companies staging after 1st October 2017 will need to start the phasing at a higher level.