{
  "url": "https://openlegislation.uk/employers-duties-implementation-amendment-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/employers-duties-implementation-amendment-regulations-2012/regulation-2.json",
  "legislation": "uksi/2012/1813",
  "legislation_title": "The Employers’ Duties (Implementation) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/employers-duties-implementation-amendment-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Employers’ Duties (Implementation) Regulations 2010",
  "text": "(1) The Employers’ Duties (Implementation) Regulations 2010 are amended as follows.\n(2) In regulation 1(2) of (citation, commencement and interpretation) for the definition of “staging date” substitute—\n““staging date” means the date prescribed in accordance with regulation 2(1) on which the employers’ duties apply to employers.”.\n(3) In regulation 2 (application of the employers’ duties to employers)—\n(a) for paragraph (1) substitute—\n“(1) Except where an employer satisfies the conditions for early automatic enrolment in regulation 3, the employers’ duties do not apply to employers described in the first column of the table in regulation 4 until—\n(a) the corresponding staging date prescribed in the final column of that table; or\n(b) in a case to which paragraph (1A) applies—\n(i) the corresponding staging date prescribed in the final column of that table in regulation 4; or\n(ii) where the employer so chooses, the corresponding staging date prescribed in the final column of the table as modified by regulation 4A.”;\n(b) after paragraph (1) insert—\n“(1A) This paragraph applies in a case where, on 1st April 2012, the employer—\n(a) had less than 50 workers; and\n(b) had, or was part of, one or more PAYE schemes in which there were 50 or more persons.”;\n(c) in paragraph (6)(b), for the words “1st April 2016” substitute “1st October 2017”;\n(d) in paragraph (8)(a), for the words “1st April 2016” substitute “1st October 2017”; and\n(e) after paragraph (8) insert—\n“(9) This paragraph applies in the case of an employer who does not have a PAYE scheme in respect of any worker after 1st April 2017.\n(10) Where paragraph (9) applies and the employers’ duties do not already apply to that employer, the employers’ duties apply to that employer from the date on which qualifying earnings are payable to any worker.”.\n(4) In regulation 3(early automatic enrolment)\n(a) after paragraph (1) insert—\n“(1A) This regulation does not apply where the employer has chosen a staging date in accordance with regulation 2(1)(b)(ii).”; and\n(b) in paragraph (4)(b), for the words “that scheme” at the first place they appear, substitute “a pension scheme”.\n(5) In regulation 4 (staging of the employers’ duties) in the table, for the part of the table beginning with the entry that corresponds to the words “Less than 50 with the last 2 characters in their PAYE reference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ” and ending with the final entry in the table, substitute—\n“\n160-249\n1st March 2014\n1st April 2014\n90-159\n1st April 2014\n1st May 2014\n62-89\n1st June 2014\n1st July 2014\n61\n1st July 2014\n1st August 2014\n60\n1st September 2014\n1st October 2014\n59\n1st October 2014\n1st November 2014\n58\n1st December 2014\n1st January 2015\n54-57\n1st February 2015\n1st March 2015\n50-53\n1st March 2015\n1st April 2015\nLess 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\n1st May 2015\n1st June 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BX\n1st June 2015\n1st July 2015\n40 - 49\n1st July 2015\n1st August 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BY\n1st August 2015\n1st September 2015\n30-39\n1st September 2015\n1st October 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers BZ\n1st October 2015\n1st November 2015\nLess than 30 with the last 2 characters in their PAYE reference numbers 02-04, C1-C9, D1-D9, CA-CZ, or DA-DZ\n1st December 2015\n1st January 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 00, 05-07, E1-E9 or EA-EZ\n1st January 2016\n1st February 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 01, 08-11, F1-F9, G1-G9, FA-FZ or GA-GZ\n1st February 2016\n1st March 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 12-16, 3A-3Z, H1-H9 or HA-HZ\n1st March 2016\n1st April 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ\n1st April 2016\n1st May 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 17-22, 4A-4Z, J1-J9 or JA-JZ\n1st May 2016\n1st June 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 23-29, 5A-5Z, K1-K9 or KA-KZ\n1st June 2016\n1st July 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 30-37, 6A-6Z, L1-L9 or LA-LZ\n1st July 2016\n1st August 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers N1-N9 or NA-NZ\n1st August 2016\n1st September 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 38-46, 7A-7Z, O1-O9 or OA-OZ\n1st September 2016\n1st October 2016\nLess 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\n1st October 2016\n1st November 2016\nLess than 30 with the last 2 characters in their PAYE reference numbers 58-69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ\n1st December 2016\n1st January 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers 70-83, X1-X9, Y1-Y9, XA-XZ, or YA-YZ\n1st January 2017\n1st February 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers P1-P9 or PA-PZ\n1st February 2017\n1st March 2017\nLess than 30 with the last 2 characters in their PAYE reference numbers 84-91 or 93-99\n1st March 2017\n1st April 2017\nLess than 30 persons in the PAYE scheme not meeting any other description contained in the first column of this table\n1st March 2017\n1st April 2017\nEmployer who does not have a PAYE scheme\n1st March 2017\n1st April 2017\nNew employer (PAYE income first payable between 1st April 2012 and 31st March 2013)\n1st April 2017\n1st May 2017\nNew employer (PAYE income first payable between 1st April 2013 and 31st March 2014)\n1st June 2017\n1st July 2017\nNew employer (PAYE income first payable between 1st April 2014 and 31st March 2015)\n1st July 2017\n1st August 2017\nNew employer (PAYE income first payable between 1st April 2015 and 31st December 2015)\n1st September 2017\n1st October 2017\nNew employer (PAYE income first payable between 1st January 2016 and 30th September 2016)\n1st October 2017\n1st November 2017\nNew employer (PAYE income first payable between 1st October 2016 and 30th June 2017)\n1st December 2017\n1st January 2018\nNew employer (PAYE income first payable between 1st July 2017 and 30th September 2017)\n1st January 2018\n1st February 2018\n”.\n(6) After regulation 4 insert—\n“4A. (1) For the purposes of regulation 2(1)(b)(ii), the date in the final column of the table in regulation 4 is modified in accordance with paragraph (2).\n(2) Where the staging date in the final column of the table in regulation 4 is in the period—\n(a) beginning with 1st October 2012 and ending on 1st November 2012, the modified date is 1st August 2015;\n(b) beginning with 1st January 2013 and ending on 1st February 2013, the modified date is 1st October 2015;\n(c) beginning with 1st March 2013 and ending on 1st April 2013, the modified date is 1st January 2016;\n(d) beginning with 1st May 2013 and ending on 1st June 2013, the modified date is 1st February 2016;\n(e) beginning with 1st July 2013 and ending on 1st August 2013, the modified date is 1st March 2016;\n(f) beginning with 1st September 2013 and ending on 1st October 2013, the modified date is 1st April 2016;\n(g) beginning with 1st November 2013 and ending on 1st January 2014, the modified date is 1st May 2016;\n(h) beginning with 1st February 2014 and ending on 1st April 2014, the modified date is 1st July 2016;\n(i) beginning with 1st May 2014 and ending on 1st July 2014, the modified date is 1st September 2016;\n(j) beginning with 1st August 2014 and ending on 1st October 2014, the modified date is 1st November 2016;\n(k) beginning with 1st November 2014 and ending on 1st January 2015, the modified date is 1st February 2017; or\n(l) beginning with 1st March 2015 and ending on 1st April 2015, the modified date is 1st April 2017.”.\n(7) In regulation 5 (transitional periods for money purchase and personal pension schemes) for “four years and four months” substitute “five years and three months”.\n(8) In regulation 6 (transitional period for defined benefits and hybrid schemes) for “four years and four months” substitute “five years and three months”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2010/4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 2 was amended by S.I. 2012/215"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation 3 was amended by S.I. 2012/215."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Regulation 5 was amended by S.I. 2012/215."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Regulation 6 was amended by S.I. 2012/215."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1813/regulation/2",
    "retrieved_at": "2026-10-29T01:25:48.393841+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}