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

at the beginning of sub-paragraph (b) insert—

“where, on the date the employer notifies the Regulator in accordance with sub-paragraph (c), the duty in section 3(2) of the Act (automatic enrolment) applies in relation to at least one of that employer’s jobholders,”;

in sub-paragraph (b) for “was” substitute “is”; and

for head (i) of sub-paragraph (c) substitute—

“(i)

where paragraph (5)(a) or (d) applies, on or before the early automatic enrolment date;”; and

in sub-paragraph (b), omit “or”; and

at the end of sub-paragraph (c), insert—

“or

(d)

in the case of an employer who has no jobholder to whom the duty in section 3(2) of the Act applies on the date the employer notifies the Regulator in accordance with paragraph (4)(c)(i), any date which is earlier than the staging date corresponding to that employer’s description.”.