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The Employers' Duties (Registration and Compliance) Regulations 2010

Consolidated Text As Enacted Cited authorities 37 Cited in Amendments 16 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2010/5
(1) These Regulations may be cited as the Employers' Duties (Registration and Compliance) Regulations 2010 and shall come into force on F111st July 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;
  • “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) F12in 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;
    • (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—
  • “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 2003 ;
  • “PAYE scheme” means the HMRC record F13applicable 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 2004 ;
  • “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 2010 ; and
    • ...
F41on or after the staging date for that employer;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .on or after an automatic re-enrolment date for that employer.in a case where regulation 2(8) (application of the employers’ duties to employers) of the Employers’ Duties (Implementation) Regulations 2010 applies, from the day on which the employer’s first worker begins to be employed by the employer;regulation 2(9) and (10) of the Employers’ Duties (Implementation) Regulations 2010 applies; andthe employer’s first worker began to be employed by the employer in the period beginning with 2nd April 2017 and ending with 30th September 2017,regulation 2(9) and (10) of the Employers’ Duties (Implementation) Regulations 2010 applies; andthe employer’s first worker begins to be employed by the employer on or after 1st October 2017,(2) Where an employer must provide the Regulator with information under F14regulation 3 or 4 but the final day of the period in regulation 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) .“bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 1971 ; andsections 2 to 9 of the Act, orany regulations made under those sections.(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) .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 F395 monthsF54beginning with the staging date; ...F56paragraph (1) (d) or (1) (f) of regulation 2 applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of F395 monthsF57beginning with the day on which the employer’s first worker begins to be employed by the employer, F58orparagraph (1) (e) of regulation 2 applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of 5 months beginning with the day on which PAYE income is payable in respect of any worker,

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