{
  "url": "https://openlegislation.uk/employers-duties-implementation-amendment-regulations-northern-ireland-2012/note",
  "json_url": "https://openlegislation.uk/employers-duties-implementation-amendment-regulations-northern-ireland-2012/note.json",
  "legislation": "nisr/2012/332",
  "legislation_title": "The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012",
  "legislation_url": "https://openlegislation.uk/employers-duties-implementation-amendment-regulations-northern-ireland-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Employers' Duties (Implementation) Regulations (Northern Ireland) 2010 (“the 2010 Regulations”).\nRegulation 2—\nsubstitutes the definition of “staging date” in regulation 1(2) of the 2010 Regulations;\namends the staging date in regulation 2 of the 2010 Regulations;\ninserts paragraph (1A) into regulation 3 of the 2010 Regulations to disapply that regulation where an employer chooses a modified staging date and make a minor correction to paragraph (4)(b) of that regulation;\namends the table of staging dates in regulation 4 of the 2010 Regulations;\nmodifies the date on which the employers' duties apply to certain employers who have fewer than 50 workers on 1st April 2012: those employers may choose to delay the date on which the automatic enrolment duties apply;\nfurther amends the transitional period—\nin regulation 5 of the 2010 Regulations during which the employer is able to phase in the rate at which contributions are payable by paying contributions at a lower rate until the end of the transitional period, and\nin regulation 6 of the 2010 Regulations during which the employer can delay automatic enrolment for certain jobholders.\nRegulation 3 makes consequential revocations.\nAn assessment of the impact on business of these Regulations is detailed in a Regulatory Impact Assessment, a copy of which has been laid in the Business Office and the Library of the Northern Ireland Assembly. Copies of the Assessment are available from the Department for Social Development, Social Security Policy and Legislation Division, Level 1, James House, 2-4 Cromac Avenue, Gasworks Business Park, Ormeau Road, Belfast BT7 2JA or from the website: http://www.dsdni.gov.uk/index/ssa/ssani-publications/ssani-pensions-publications.htm. A copy of the Assessment is also annexed to the Explanatory Memorandum which is available alongside this Statutory Rule on the website: http://www.legislation.gov.uk/nisr.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2012/332/note",
    "retrieved_at": "2026-10-29T01:14:08.487811+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."
}