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

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

(a)

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

(b)

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

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

Annotations

Footnotes

f1: S.R. 2010 No. 123; regulation 4B was inserted by regulation 2(4) of S.R. 2017 No. 52