The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012
2012 No. 215
Pensions
The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012
Made 31th January 2012
Laid before Parliament 1st February 2012
Coming into force 1st June 2012
The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by sections 111A(15)(b), 181, 182(2) and (3) of the Pension Schemes Act 19931, sections 49(8), 124(1) and 174(2) and (3) of the Pensions Act 19952and sections 2(3), 3(2), (5) and (6), 4(1) to (3) and (5), 5(4), (6) and (8), 6(1)(b) and (2), 7(5), 10, 11, 12, 15(1) and (2), 16(2), 22(4), 23(1)(b) and (c), (3) and (6), 24(1)(a) and (b), 29(2) and (4), 30(5), (7A) and (8), 37(3), 38(2), (3) and (4), 40(4), 41(4) and (5), 43(3), 52(3), 54(3), 60, 99 and 144(2) and (4) of the Pensions Act 20083:
In accordance with section 185(1) of the Pension Schemes Act 1993 and section 120(1) of the Pensions Act 1995, the Secretary of State has consulted with such persons as the Secretary of State considers appropriate.
PART 1
Introduction
Citation and commencement
1.—(1) These Regulations may be cited as the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012.
(2) These Regulations come into force as follows—
(a)
(a) this regulation and regulations 2, 3(b) 4, 5, 6, and 7 at the beginning of 1st June 2012;
(b)
(b) regulation 3(a) on 1st June 2012 immediately after the time mentioned in sub-paragraph (a);
(c)
(c) regulations 8, 9(b) and 10 to 43 at the beginning of 1st July 2012; and
(d)
(d) regulation 9(a) on 1st July immediately after the time mentioned in sub-paragraph (c).
PART 2
Amendment of the Employers’ Duties (Implementation) Regulations 2010
Amendment of the Employers’ Duties (Implementation) Regulations 2010
2. The Employers’ Duties (Implementation) Regulations 20104are amended in accordance with this Part.
Amendment of regulation 1
3. In regulation 1 (citation, commencement and interpretation)—
(a) in paragraph (1) for “1st September 2012” substitute “1st June 2012, immediately after the time when the amendments to these Regulations made by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 come into force”; and
(b) in paragraph (2) in the definition of “PAYE scheme” for “allocated” substitute “applicable”.
Amendment of regulation 2
4. In regulation 2(2)(a) (application of the employers’ duties to employers) after “has” insert “, or is part of,”.
Amendment of regulation 3
5. In regulation 3 (early automatic enrolment)—
(a) for paragraph (1) substitute—
“1 Where the conditions in paragraphs (3) and (4) are both satisfied, the employers’ duties apply to an employer from the early automatic enrolment date referred to in paragraph (5).”;
(b) in paragraph (2) omit “, as prescribed in the final column of the table in regulation 4”;
(c) in paragraph (4)—
(i) for “within the meaning of paragraph (1)” substitute “referred to in paragraph (5)”;
(ii) omit sub-paragraph (a);
(iii) in sub-paragraph (b) for “trustee or manager” substitute “trustees or managers”; and
(iv) for sub-paragraph (c) substitute—
“(c)
“(c) notified the Regulator accordingly in writing, at any time—
(i) where paragraph (5)(a) applies, before the date specified in the second column of the table in regulation 4 corresponding to that earlier date;
(ii) where paragraph (5)(b) applies, before 1st November 2012; or
(iii) where paragraph (5)(c) applies, no later than the first day of the period of one month before the date specified in that sub-paragraph.”; and
(d) after paragraph (4) insert—
“5 The early automatic enrolment date is—
(a) any date in the final column of the table in regulation 4 which is earlier than the staging date corresponding to that employers’ description;
(b) 1st December 2012; or
(c) in the case of an employer of 50,000 or more persons by PAYE scheme size or any other description, one of the following dates to be chosen by the employer—
(i) 1st July 2012;
(ii) 1st August 2012; or
(iii) 1st September 2012.”.
Amendment of regulation 5
6. In regulation 5(a) (transitional periods for money purchase and personal pension schemes) after “four years” insert “and four months”.
Amendment of regulation 6
7. In regulation 6 (transitional period for defined benefits and hybrid schemes) after “four years” insert “and four months”.
PART 3
Amendment of the Employers’ Duties (Registration and Compliance) Regulations 2010
Amendment of the Employers’ Duties (Registration and Compliance) Regulations 2010
8. The Employers’ Duties (Registration and Compliance) Regulations 20105are amended in accordance with this Part.
Amendment of regulation 1
9. In regulation 1 (citation, commencement and interpretation)—
(a) in paragraph (1) for “1st October 2012” substitute “1st July 2012, immediately after the time when the amendments to these Regulations made by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 come into force”; and
(b) in paragraph (2)—
(i) in the definition of “employer pension scheme reference” for sub-paragraph (a) substitute—
“(a)
“(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 the scheme (T) following the provision of registrable information to R by T; and
(ii) any reference provided to the employer by T evidencing the relationship between the employer and the scheme;”; and
(ii) in the definition of “PAYE scheme”, for “allocated” substitute “applicable”.
Amendment of regulation 2
10. In regulation 2(2) (registration: general) for the words from “regulations 3” to “regulations 3(1)” substitute “regulation 3 or 4 but the final day of the period in regulation 3(1)”.
Amendment of regulation 3
11.—(1) Regulation 3 (registration: after staging date and new PAYE schemes) is amended as follows.
(2) In paragraph (1)—
(a)
(a) in sub-paragraph (a) for “2 months” substitute “4 months”; and
(b)
(b) in sub-paragraph (b) for “3 months” substitute “4 months”.
(3) In paragraph (2)—
(a)
(a) in sub-paragraph (a)—
(i) in paragraph (i) before “address” insert “name,”; and
(ii) for paragraph (ii) substitute—
“(ii)
“(ii) registered companies house number where one exists or, where such a number does not exist—
(aa) the employer’s industrial and provident society number;
(bb) but if the number mentioned in sub-paragraph (aa) does not exist, the employer’s registered charity number;
(cc) but if the number mentioned in sub-paragraph (bb) does not exist, the employer’s VAT registration number, if one exists;”;
(b)
(b) in sub-paragraph (d)—
(i) for paragraph (i) substitute—
“(i)
“(i) subject to paragraph (iii) the number of jobholders automatically enrolled with effect from—
(aa) the employer’s staging date;
(bb) where sub-paragraph (aa) does not apply and the employer has not used a deferral date6the date the employer’s duties first apply to the employer;”;
(ii) after paragraph (i) omit “and”; and
(iii) after paragraph (ii) insert—
“and
(iii)
(iii) on the deferral date—
(aa) the deferral date or the last such date where the employer uses more than one; and
(bb) the number of jobholders automatically enrolled with effect from that date;”;
(c)
(c) for sub-paragraph (e) substitute—
“(e)
“(e) where an employer is subject to transitional arrangements under section 30 of the Act (transitional period for defined benefits and hybrid schemes) the number of jobholders to whom that section applies;”; and
(d)
(d) for sub-paragraph (f) substitute—
“(f)
“(f) the number of workers in an employer’s PAYE scheme who, immediately before whichever is applicable of—
(i) the staging date; or
(ii) the day on which the employers’ duties first apply to the employer,
were active members of a qualifying scheme or, if the employer uses more than one qualifying scheme to comply with the employers’ duties, each of those schemes;”.
Amendment of regulation 4
12. In regulation 4 (registration: re-registration)—
(a) in paragraph (1)(a) for “2 months” substitute “1 month”; and
(b) in paragraph (3)—
(i) in sub-paragraph (c)—
(aa) in paragraphs (i) and (ii) for “enrolled” in both places where it appears, substitute “re-enrolled”.
(bb) after paragraph (i) omit “and”; and
(cc) after paragraph (ii) insert—
“and
(iii)
(iii) the automatic re-enrolment date;”;
(ii) in sub-paragraph (d) for “sections 4 or 30” substitute “section 30”; and
(iii) for sub-paragraph (e) substitute—
“(e)
“(e) the number of workers in an employer’s PAYE scheme who, immediately before whichever is applicable of—
(i) the automatic re-enrolment date; or
(ii) 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, each of those schemes;”.
Amendment of regulation 6
13. After regulation 6(2) (records: employers) insert—
“2A Where an employer (E) gives to a person (P) employed by E a notice under section 4 of the Act (postponement or disapplication of automatic enrolment) that meets the requirements prescribed in Part 6 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 20107E must keep a record of—
(a) P’s full name;
(b) P’s national insurance number (where available); and
(c) the date E gave the notice to P.”.
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