The Employers' Duties (Implementation) Regulations 2010
| Year | 2010 |
2010 No. 4
Pensions
The Employers’ Duties (Implementation) Regulations 2010
Made 5th January 2010
Laid before Parliament 12th January 2010
Coming into force 1st September 2012
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 12, 29(2) and (4), 30(8), 99 and 144(2) and (4) of the Pensions Act 20081:
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Employers’ Duties (Implementation) Regulations 2010 and shall come into force on 1st September 2012.
(2) In these Regulations—
“the Act” means the Pensions Act 2008;
“employer” has the meaning given by–
(a) section 88(7) of the Act; and
(b) regulation 2(2);
“the employers’ duties” means sections 2 to 9 of the Act;
“HMRC” means Her Majesty’s Revenue and Customs;
“PAYE income” has the same meaning as in section 683 of the Income Tax (Earnings and Pensions) Act 20032;
“PAYE reference number” means a number issued by HMRC to a corresponding PAYE scheme, enabling an employer to pay over amounts deducted to HMRC;
“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;
“scheme administrator” has the same meaning as in section 270 of the Finance Act 20043; and
“staging date” means the date when the employers’ duties apply to employers, prescribed in the final column of the table in regulation 4.
Application of the employers’ duties to employers
2.—(1) Except where an employer satisfies the conditions for early automatic enrolment in regulation 3, the employers’ duties do not apply to employers described in the first column of the table in regulation 4 until the corresponding staging dates prescribed in the final column of that table.
(2) For the purposes of these Regulations, an employer is a person within the meaning of section 88(7) of the Act who—
(a)
(a) has a PAYE scheme of any size, determined by the Regulator in accordance with paragraphs (3) and (4); or
(b)
(b) meets any other description contained in the first column of the table in regulation 4 (including having no PAYE scheme).
(3) The size of an employer’s PAYE scheme means the number of persons within that scheme.
(4) The number of persons within a PAYE scheme is based on the latest information available to the Regulator, as at 1st April 2012.
(5) Where—
(a)
(a) the employers’ duties first apply to an employer in accordance with the table in regulation 4; and
(b)
(b) for any reason, an employer has another PAYE scheme (or schemes),
the employers’ duties apply to that employer in respect of the scheme (or schemes) mentioned in subparagraph (b) from the staging date applicable in relation to subparagraph (a) (and this is so even where the staging date mentioned in the table for any such scheme (or schemes) is later than the staging date referred to in subparagraph (a)).
(6) Any employer who first pays PAYE income in respect of a worker between—
(a)
(a) 1st April 2012; and
(b)
(b) up to (but not including) 1st April 2016,
is to be treated as a new employer in accordance with the relevant entry in the first column of the table in regulation 4.
(7) Where paragraph (6) applies, the employers’ duties do not apply to such an employer until PAYE income is first payable in respect of any worker and then only in accordance with the table in regulation 4.
(8) Where—
(a)
(a) an employer pays PAYE income in respect of any worker from 1st April 2016; and
(b)
(b) the employers’ duties do not already apply to that employer,
the employers’ duties apply to that employer from the day on which PAYE income is payable.
Early automatic enrolment
3.—(1) Where the conditions in paragraphs (3) and (4) are both satisfied, the employers’ duties apply to an employer from—
(a)
(a) any date in the final column of the table in regulation 4 which is earlier than the staging date corresponding to that employer’s description; or
(b)
(b) 1st December 2012,
and for the purposes of this regulation that date is the early automatic enrolment date.
(2) Where the condition in paragraph (3) is satisfied but the condition in paragraph (4) is not satisfied, the employers’ duties apply to an employer from the staging date corresponding to that employer’s description, as prescribed in the final column of the table in regulation 4.
(3) The first condition is that an employer must fall within any description in the first column of the table in regulation 4.
(4) The second condition is that an employer has chosen an early automatic enrolment date within the meaning of paragraph (1) for the employers’ duties to apply, which is earlier than the date mentioned in the final column of that table corresponding to that employer, and has—
(a)
(a) contacted a pension scheme which it considers could be used to comply with the employers’ duties;
(b)
(b) secured the agreement of the trustee or manager (or scheme administrator or provider) of that scheme that that scheme was to be used by the employer to comply with those duties from that early automatic enrolment date; and
(c)
(c) notified the Regulator accordingly in writing, at any time before either–
(i) where paragraph (1)(a) applies, the date specified in the second column of the table in regulation 4 corresponding to that earlier date, or
(ii) where paragraph (1)(b) applies, 1st November 2012.
Staging of the employers’ duties
4.—(1) The table in this regulation sets out the application of the employers’ duties.
(2) Where a date prescribed in the second column of the following table falls on a day which is not a working day, that date is to be treated as 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, “bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 19714.
Employer (by PAYE scheme size or other description) |
Date before which notification to automatically enrol early must be sent |
Staging date |
120,000 or more |
1st September 2012 |
1st October 2012 |
50,000-119,999 |
1st October 2012 |
1st November 2012 |
30,000-49,999 |
1st December 2012 |
1st January 2013 |
20,000-29,999 |
1st January 2013 |
1st February 2013 |
10,000-19,999 |
1st February 2013 |
1st March 2013 |
6,000-9,999 |
1st March 2013 |
1st April 2013 |
4,100-5,999 |
1st April 2013 |
1st May 2013 |
4,000-4,099 |
1st May 2013 |
1st June 2013 |
3,000-3,999 |
1st June 2013 |
1st July 2013 |
2,000-2,999 |
1st July 2013 |
1st August 2013 |
1,250-1,999 |
1st August 2013 |
1st September 2013 |
800-1,249 |
1st September 2013 |
1st October 2013 |
500-799 |
1st October 2013 |
1st November 2013 |
350-499 |
1st December 2013 |
1st January 2014 |
250-349 |
1st January 2014 |
1st February 2014 |
Less than 50 with the last 2 characters in their PAYE reference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ |
1st February 2014 |
1st March 2014 |
240-249 |
1st March 2014 |
1st April 2014 |
150-239 |
1st April 2014 |
1st May 2014 |
90-149 |
1st May 2014 |
1st June 2014 |
50-89 |
1st June 2014 |
1st July 2014 |
Less... |
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