{
  "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010",
  "json_url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010.json",
  "id": "nisr/2010/186",
  "title": "The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010",
  "short_title": "Employers’ Duties (Registration and Compliance) 2010",
  "long_title": "These Regulations make provision as to the powers which enable the Pensions Regulator (“the Regulator”) to maximise compliance with the duties and safeguards contained in Chapter 1 of Part 1, and sections 50 and 54, of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”).",
  "citation": "S.R. 2010/186",
  "type": "nisr",
  "year": "2010",
  "number": "186",
  "version": "current",
  "date": "2010-05-19",
  "revised": true,
  "valid_from": "2017-10-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Registration",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Registration: general",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Registration: after staging date and new PAYE schemes",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Registration: re-registration",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Compliance",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": null,
      "heading": "Records and information",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Requirement to keep records",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Records: employers",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Records: trustees, managers and providers",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Period of preservation of records",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": null,
      "heading": "Payment failures",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Unpaid relevant contributions",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Contributions: requirement to pay interest",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Contributions: estimating contributions",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": null,
      "heading": "Penalties",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Fixed penalty notices",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Escalating penalty notices",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-13",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Penalty notices: prohibited recruitment conduct",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-14",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": null,
      "heading": "Review and issue of notices",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Review and issues of notices",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-15",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "part/3/chapter/5",
      "kind": "chapter",
      "number": null,
      "heading": "Inducements",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Inducements",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/regulation-16",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-05-24",
      "size": null,
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/pdf/nisr_20100186_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2010/186/pdfs/nisr_20100186_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2010-05-24",
      "size": null,
      "url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/pdf/nisrem_20100186_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2010/186/pdfs/nisrem_20100186_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nia/2008/13",
      "title": "Pensions (No. 2) Act (Northern Ireland) 2008",
      "url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008",
      "provisions": [
        "section/11",
        "section/38",
        "section/40",
        "section/41",
        "section/43",
        "section/52",
        "section/54",
        "section/59",
        "section/113"
      ]
    }
  ],
  "changes_made_to": 65,
  "changes_made_to_url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/changes.json",
  "changes_made_by": 16,
  "changes_made_by_url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/employers-duties-registration-and-compliance-regulations-northern-ireland-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2010/186",
    "retrieved_at": "2026-10-29T01:26:56.989227+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."
}