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There are currently no known outstanding effects for the The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010, Section 1.
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1.—(1) These Regulations may be cited as the Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010 and shall come into operation on [F11st July 2012 immediately after the coming into operation of regulation 4(2)(a) of the Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012] .
(2) In these Regulations—
“automatic re-enrolment date” has the same meaning as in section 5(8);
“contributions payable by an employer” means contributions payable by the employer—
on the employer’s own account (but in respect of the worker), or
on behalf of the worker out of deductions from the worker’s earnings;
“the employers’ duties” means sections 2 to 9;
“employer duty provisions” has the same meaning as in section 34(3);
“employer pension scheme reference” means—
[F2in relation to an occupational pension scheme (except a scheme established under section 67 of the Pensions Act 2008 )—
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
any reference provided to the employer by T evidencing the relationship between the employer and the scheme;]
in relation to a scheme established under section 67 of the Pensions Act 2008, a reference given by that scheme prior to registration to an employer using the same scheme to comply with the employer duty provisions, or
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;
“the Implementation Regulations” means the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010(1);
“joining notice” means a notice given under section 9(2);
“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);
“opt out notice” means a notice given under section 8;
“PAYE income” has the same meaning as in section 683(1) of the Income Tax (Earnings and Pensions) Act 2003(5);
“PAYE scheme” means the HMRC record [F3applicable] to an employer who—
employs, or
intends to employ,
a worker to whom PAYE income is payable;
“registrable information” has the same meaning as in Article 55 of the 2005 Order;
“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—
any provision of sections 2 to 9, and
any regulations made under those sections,
as set out in regulations 2 to 4 of these Regulations;
“retail prices index” means—
the general index of retail prices (for all items) published by the Statistics Board(6), or
where that index is not published for a month, any substituted index or figures published by the Board;
“staging date” has the same meaning as in regulation 1(2) of the Implementation [F4Regulations.]
F5...
(3) Without prejudice to any other method of service of documents, any document under these Regulations may be sent by ordinary post.
(4) In these Regulations any reference to a numbered section is a reference to the section of the Pensions (No. 2) Act (Northern Ireland) 2008 bearing that number.
Textual Amendments
F1Words in reg. 1(1) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(d), 4(2)(a)
F2Words in reg. 1(2) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(2)(b)(i)
F3Words in reg. 1(2) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(2)(b)(ii)
F4Word in reg. 1(2) substituted (1.10.2017) by The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(2)(a)
F5Words in reg. 1(2) omitted (1.10.2017) by virtue of The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(2)(b)
Commencement Information
Section 107A was inserted by Article 10 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) and subsection (7A) was substituted by Article 245(2) of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))
Article 49(8) was substituted with Article 49(8) to (13) by Article 11(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph (9)(b) was substituted by Article 246(1) of the Pensions (Northern Ireland) Order 2005
Article 86(1) was substituted by Article 246(2) of the Pensions (Northern Ireland) Order 2005
The Statistics Board is established by section 1 of the Statistics and Registration Service Act 2007 (c. 18)
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