Regulation 3 Amendment of the Employers’ Duties (Registration and Compliance) Regulations 2010

(1)

The Employers’ Duties (Registration and Compliance) Regulations 2010^f1 are amended as follows.

(2)

In paragraph (1) of regulation 2 (registration: general)^f2—

(a)

at the beginning of sub-paragraph (a), insert “on or”;

(b)

at the end of sub-paragraph (b), for “or” substitute “and”; and

(c)

for sub-paragraph (c) substitute—

“(c)
on or after an automatic re-enrolment date for that employer.”.

(3)

After paragraph (3) of regulation 2, insert—

“(4)
In this Part, “automatic re-enrolment date” means an automatic re-enrolment date occurring by virtue of section 6(1)(b) of the Act (timing of automatic re-enrolment).”.

(4)

For paragraph (1) of regulation 4 (registration: re-registration)^f3 substitute—

“(1)
Where paragraph (1)(c) of regulation 2 applies, an employer must provide the information specified in paragraph (3) of this regulation in relation to each of its PAYE schemes—

(a)
where it is the employer’s first automatic re-enrolment date, within the period of 5 months beginning with the third anniversary of the employer’s staging date; and

(b)
in any other case, within the period of 5 months beginning with the third anniversary of the employer’s previous automatic re-enrolment date,

and the time at which an employer provides that information is referred to in this regulation as the “point of re-registration”.”.

(5)

Omit paragraph (2) of regulation 4.

(6)

In paragraph (3) of regulation 4—

(a)

omit head (iii) in sub-paragraph (c) and the preceding “and”;

(b)

after sub-paragraph (c) insert—

“(ca)
the automatic re-enrolment date;”; and

(c)

for paragraph (e) substitute—

“(e)
the number of workers in the employer’s PAYE scheme who, immediately before the point of re-registration, were active members of a qualifying scheme or, if the employer uses more than one qualifying scheme to comply with the employers’ duties, the number of workers in each of those schemes;”.

Annotations

Footnotes

f1: S.I. 2010/5.
f2: Regulation 2 was amended by S.I. 2012/215.
f3: Regulation 4 was amended by S.I. 2012/215 and 2013/2556.