The Employers' Duties (Registration and Compliance) Regulations 2010
| Year | 2010 |
2010 No. 5
Pensions
The Employers’ Duties (Registration and Compliance) Regulations 2010
Made 5th January 2010
Laid before Parliament 12th January 2010
Coming into force 1st October 2012
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 11, 38(2), (3) and (4), 40(4), 41(5), 43(3), 52(3), 54(3), 60, 99 and 144(2) and (4) of the Pensions Act 20081:
PART 1
General
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Employers’ Duties (Registration and Compliance) Regulations 2010 and shall come into force on 1st October 2012.
(2) In these Regulations—
“the Act” means the Pensions Act 2008;
“automatic re-enrolment date” has the same meaning as in section 5(8) of the Act;
“contributions made by an employer” means contributions payable by the employer–
(a) on the employer’s own account (but in respect of the worker), or
(b) on behalf of the worker out of deductions from the worker’s earnings;
“the employers’ duties” means sections 2 to 9 of the Act;
“employer duty provisions” has the same meaning as in section 34(3) of the Act;
“employer pension scheme reference” means—
(a) in relation to an occupational pension scheme (except a scheme established under section 67 of the Act)–
(i) a reference given by the Regulator (R) to the trustees or managers of a scheme (T), following the provision of registrable information to R by T, or
(ii) any reference provided to an employer by T evidencing the relationship between an employer and a qualifying scheme,
and any reference given within the meaning of this sub-paragraph may be in respect of that scheme or any section of that scheme;
(b) in relation to a scheme established under section 67 of the Act, a reference given by that scheme prior to registration to an employer using the same scheme to comply with the employer duty provisions; or
(c) in relation to a personal pension scheme, a reference given by that scheme prior to registration to an employer using the same scheme to comply with the employer duty provisions;
“HMRC” means Her Majesty’s Revenue and Customs;
“joining notice” means a notice given under section 9(2) of the Act (workers without qualifying earnings);
“late payment report” means a notice given by a trustee or manager of a trust or occupational or personal pension scheme to the Regulator under—
(a) section 49(9)(b) of the Pensions Act 19952;
(b) section 88(1) of that Act3; or
(c) section 111A(7A) of the Pension Schemes Act 19934;
“opt in notice” means a notice given under section 7(3) of the Act (jobholder’s right to opt in);
“opt out notice” means a notice given under section 8 of the Act (jobholder’s right to opt out);
“PAYE income” has the same meaning as in section 683 of the Income Tax (Earnings and Pensions) Act 20035;
“PAYE scheme” means the HMRC record allocated to an employer who—
(a) employs; or
(b) intends to employ,
a worker or workers to whom PAYE income is payable;
“registrable information” has the same meaning as in section 60 of the Pensions Act 20046;
“registration” means the process by which employers are required to provide the Regulator with information about action they have taken or intend to take for the purposes of–
(a) any provision of sections 2 to 9 of the Act; and
(b) any regulations made under those sections,
as set out in regulations 2 to 4 of these Regulations;
“retail price index” means—
(a) the general index of retail prices (for all items) published by the Office for National Statistics; or
(b) where that index is not published for a month, any substituted index or figures published by that Office;
“staging date” has the same meaning as in regulation 1 of the Employers’ Duties (Implementation) Regulations 20107; and
“the staging period” means the period which–
(a) begins when the employers’ duties first apply to an employer of any description, under the Employers’ Duties (Implementation) Regulations 2010; and
(b) ends when the employers’ duties apply to all employers described in those Regulations.
PART 2
Registration
Registration: General
2.—(1) An employer must provide information to the Regulator in the following cases—
(a)
(a) after the staging date for that employer;
(b)
(b) where the staging period has ended, within a period starting from the day on which PAYE income is payable in respect of any worker; or
(i) (c)
(i) (c) where an employer makes arrangements under section 5(2) of the Act (automatic re-enrolment) by which a jobholder becomes an active member of an automatic enrolment scheme with effect from an automatic re-enrolment date, or
(ii) where 3 years have passed since an employer last provided information to the Regulator.
(2) Where an employer must provide the Regulator with information under regulations 3 to 4 but the final day of the period in regulations 3(1) or 4(1) which applies to that employer is not a working day, an employer may provide the Regulator with information on or before the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday, bank holiday or other public holiday).
(3) In this regulation—
(a)
(a) “bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 19718; and
(b)
(b) “information” means the information specified in regulations 3 and 4 required to be provided to the Regulator about action employers have taken or intend to take for the purposes of–
(i) sections 2 to 9 of the Act, or
(ii) any regulations made under those sections.
Registration: After staging date and new PAYE schemes
3.—(1) Where—
(a)
(a) paragraph (1)(a) of regulation 2 applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of 2 months starting from the staging date; or
(b)
(b) paragraph (1)(b) of regulation 2 applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of 3 months starting from the day on which PAYE income is payable in respect of any worker,
in relation to each of its PAYE schemes.
(2) The specified information is—
(a)
(a) the employer’s–
(i) address and postcode, and
(ii) registered companies house number, where one exists;
(i) (b)
(i) (b) the name, telephone number, ordinary working address, and
(ii) email address, where one exists,
of any person providing that specified information on behalf of the employer;
(c)
(c) the capacity in which the person providing the information in sub-paragraph (a) works for (or has a relationship to) that employer;
(d)
(d) where the employer must arrange active membership of an automatic enrolment scheme under section 3(2) of the Act–
(i) the number of jobholders automatically enrolled under section 3(2) of the Act, as at the end of a period of one month beginning with either the staging date or the day on which the employers’ duties apply to that employer, whichever is applicable, and
(ii) if the employer uses more than one pension scheme under those arrangements, the number of jobholders who became active members of each pension scheme;
(e)
(e) where an employer is subject to–
(i) section 4 (postponement of automatic enrolment), or
(ii) section 30 (transitional period for defined benefits and hybrid schemes),
of the Act, the number of jobholders to whom those sections apply;
(f)
(f) the number of workers in an employer’s PAYE scheme who, before whichever is applicable of–
(i) the staging date, or
(ii) the day on which the employers’ duties apply to that employer,
were active members of either an automatic enrolment scheme or, if the employer uses more than one pension scheme to comply with the employers’ duties, each of those pension schemes; and
(g)
(g) the number of workers in an employer’s PAYE scheme in respect of whom sub-paragraphs (d), (e) or (f) of this paragraph do not apply.
(3) Where an employer must arrange for a jobholder to become an active member of an automatic enrolment scheme under section 3(2) of the Act, that employer must also provide the following information to the Regulator about any pension scheme used to comply with those duties—
(a)
(a) where that scheme–
(i) is an occupational pension scheme, its name and, unless registrable information has already been provided to the Regulator by the trustees or managers of that scheme, its address, or
(ii) is a personal pension scheme, the name and address of the provider of that scheme; and
(b)
(b) the employer pension scheme reference.
(4) All information provided to the Regulator by (or on behalf of) an employer under this regulation must be accompanied by a declaration that the information is, to the best of the employer’s knowledge and belief, correct and complete.
Registration: Re-registration
4.—(1) Where—
(a)
(a) paragraph (1)(c)(i) of regulation 2 applies, an employer must provide the information specified in paragraph (3) of this regulation within the period of 2 months starting from an automatic re-enrolment date, in relation to each of its PAYE schemes; or
(b)
(b) paragraph (1)(c)(ii) of that regulation applies, an employer must provide the information specified in paragraph (3) of this regulation at the end of 3 years starting from the last provision of information to the Regulator, in relation to each of its PAYE schemes,
and the time at which an employer provides that information is referred to in this regulation as the point of re-registration.
(2) Paragraph (1)(a) applies in the case of an automatic re-enrolment date occurring by virtue of section 6(1)(b) of the Act but not in relation to any of the cases described in subsections (3) to (5) of that section.
(3) The specified information is—
(a)
(a) that specified in paragraph (2)(a) to (c) of regulation...
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