{
  "url": "https://openlegislation.uk/employers-duties-miscellaneous-amendments-regulations-northern-ireland-2017/regulation-2",
  "json_url": "https://openlegislation.uk/employers-duties-miscellaneous-amendments-regulations-northern-ireland-2017/regulation-2.json",
  "legislation": "nisr/2017/181",
  "legislation_title": "The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017",
  "legislation_url": "https://openlegislation.uk/employers-duties-miscellaneous-amendments-regulations-northern-ireland-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Employers’ Duties (Implementation) Regulations",
  "text": "In regulation 4B of the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 (deferral of automatic enrolment for post-staging employers)—\n(a) in paragraph (5) for “beginning with” substitute “after”;\n(b) in paragraph (7)(a) for head (i) substitute—\n“(i) who first pays PAYE income in respect of any worker on or after 1st October 2017, or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 2010 No. 123; regulation 4B was inserted by regulation 2(4) of S.R. 2017 No. 52"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2017/181/regulation/2",
    "retrieved_at": "2026-10-29T00:51:23.955562+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."
}