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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Employers’ Duties (Implementation) Regulations 2010 (S.I. 2010/4) (“the 2010 Regulations”) with respect to the date the duties under the Pension Act 2008 to automatically enrol a worker into a pension scheme first apply to an employer.

Regulation 3(2)(b) changes the date the duties first apply to an employer that pays PAYE income and first did so on or after 1st October 2017, to the date on which such an employer’s first worker starts work.

Regulation 3(2)(c) changes the date the duties first apply to an employer who does have a PAYE scheme after 1st April 2017 to the date on which such an employer’s first worker starts work.

Regulation 4 inserts provision to enable an employer that employs its first worker after 1st April 2017 (in the case of an employer who does not have a PAYE scheme) or on or after 1st October 2017 (in the case of a PAYE income paying employer) to defer the date on which the automatic enrolment duties apply to new workers (inserted regulation 4B(1)) and workers who become jobholders under section 3 of the Pensions Act 2008 (inserted regulation 4B(2)).

Regulation 4 also makes provision to enable an employer to defer the date the duties under sections 2 to 9 of the Pensions Act 2008 apply for up to three months from the date the worker starts work for the employer (in the case of inserted regulation 4B(1)) and from the date the worker becomes a jobholder under section 3 of the Pensions Act (in the case of inserted regulation 4B(2)).

Regulation 4 also makes provision (by inserting regulation 4C into the 2010 Regulations) about the various requirements of any notice to defer that is given under the inserted regulation 4B and the different circumstances in which the different requirements apply.

A full impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is published with the Explanatory Memorandum alongside this instrument on www.legislation.gov.uk and copies can be obtained from the Department for Work and Pensions, First Floor, Caxton House, Tothill Street, London, SW1H 9NA.