Regulation 2 Amendment of the Employers’ Duties (Implementation) Regulations 2010

In the Employers’ Duties (Implementation) Regulations 2010^f1, in regulation 4B (deferral of automatic enrolment for post-staging employers)^f2—

(a)

in paragraph (5) for “beginning with” substitute “after”; and

(b)

in paragraph (7)(a) for paragraph (i) substitute—

“(i)
who first pays PAYE income in respect of any worker on or after 1st October 2017; or”.

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