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The Employers' Duties (Implementation) Regulations 2010

Consolidated Text As Enacted Cited authorities 15 Cited in Amendments 11 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2010/4
(1) These Regulations may be cited as the Employers' Duties (Implementation) Regulations 2010 and shall come into force on F21st June 2012, immediately after the time when the amendments to these Regulations made by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 come into force.(2) In these Regulations—
  • “the Act” means the Pensions Act 2008;
  • F36“deferral date” means the date specified in a notice given by an employer under regulation 4B(1) or (2) ;
  • “employerF37, except in regulations 4B and 4C,” 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 2003 ;
  • “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 F4applicable 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 2004 ; and
  • F15
the corresponding staging date prescribed in the final column of that table; orthe corresponding staging date prescribed in the final column of that table in regulation 4; orwhere the employer so chooses, the corresponding staging date prescribed in the final column of the table as modified by regulation 4A.had less than 50 workers; andhas F6, or is part of, a PAYE scheme of any size, determined by the Regulator in accordance with paragraphs (3) and (4) ; ormeets 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.the employers' duties first apply to an employer in accordance with the table in regulation 4; andfor any reason, an employer has another PAYE scheme (or schemes) ,1st April 2012; andup to (but not including) F181st October 2017,(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.an employer first pays PAYE income in respect of any worker on or after 1st October 2017; andthe employers’ duties do not already apply to that employer,(9) This paragraph applies in the case of an employer who does not have a PAYE scheme in respect of any worker after 1st April 2017. (10) Where paragraph (9) applies and the employers’ duties do not already apply to that employer, the employers’ duties apply to that employer from the date on which F40the employer’s first worker begins to be employed by the employer.(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) .(1A) This regulation does not apply where the employer has chosen a staging date in accordance with regulation 2(1) (b) (ii) .(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 (3) The first condition is that an employer must fall within any description in the first column of the table in regulation 4.F23where, 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, secured the agreement of the F11trustees or managers (or scheme administrator or provider) of F21a pension scheme that that scheme F24is to be used by the employer to comply with those duties from that early automatic enrolment date; andF25where paragraph (5) (a) or (d) applies, on or before the early automatic enrolment date;where paragraph (5) (b) applies, before 1st November 2012; orwhere paragraph (5) (c) applies, no later than the first day of the period of one month before the date specified in that sub-paragraph.any date in the final column of the table in regulation 4 which is earlier than the staging date corresponding to that employers' description;1st December 2012; ...

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