Regulation 2 Application of the employers’ duties to employersI1

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 until—

This paragraph applies in a case where, on 1st April 2012, the employer—

For the purposes of these Regulations F2(except for regulations 4B and 4C) , an employer is a person within the meaning of section 70(7) who—

The size of an employer’s PAYE scheme means the number of persons within that scheme.

The number of persons within a PAYE scheme is based on the latest information available to the Regulator, as at 1st April 2012.

Where—

the employers’ duties apply to that employer in respect of the scheme (or schemes) mentioned in sub-paragraph (b) from the staging date applicable in relation to sub-paragraph (a) (and this is so even where the staging date mentioned in the Table for any such scheme (or schemes) is later than the staging date referred to in sub-paragraph (a)).

Any employer who first pays PAYE income in respect of a worker between—

is to be treated as a new employer in accordance with the relevant entry in the first column of the Table.

Where paragraph (6) applies, the employers’ duties do not apply to such an employer until PAYE income is first payable in respect of any worker and then only in accordance with the Table.

Where—

the employers’ duties apply to that employer from the day on which that employer’s first worker begins to be employed by that employer.

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.

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 F7the employer’s first worker begins to be employed by the employer .