The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010

Registration: after staging date and new PAYE schemes N.I.

3.—(1) Where—

(a) regulation 2(1)(a) applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of [F1 5 months] [F2 beginning with] the staging [F3 date;]

(b) [F4 regulation 2(1)(d) or (f)] applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of [F5 5 months] [F6 beginning with the day on which the employer’s first worker begins to be employed by the employer, or]

[F7 (c) regulation 2(1)(e) 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,]

in relation to each of its PAYE schemes.

(2) The specified information is—

(a) the employer’s—

(i) [F8 name,] address and postcode, and

[F9 (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-head (aa) does not exist, the employer’s registered charity number;

(cc) but if the number mentioned in sub-head (bb) does not exist, the employer’s VAT registration number, if one exists;]

(b) (i) the name, telephone number, ordinary working address, and

(ii) the e-mail address, where one exists,

of any person providing that specified information on behalf of the employer;

(c) the capacity in which the person providing the information in sub-paragraph (a) works for (or has a relationship to) that employer;

[F10 (d) where the employer must arrange active membership of an automatic enrolment scheme under section 3(2)—

(i) subject to head (iii), the number of jobholders automatically enrolled with effect from—

(aa) the employer’s staging date;

(bb) where sub-head (aa) does not apply and the employer has not used a deferral date, the date the employers’ duties first apply to the employer;

(ii) if the employer uses more than one pension scheme under those arrangements, the number of jobholders who became active members of each pension scheme, and

(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;

(e) where an employer is subject to transitional arrangements under section 30 (transitional period for defined benefits and hybrid schemes), the number of jobholders to whom that section applies;

(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, and]

(g) the number of workers in an employer’s PAYE scheme in respect of whom sub-paragraph (d), (e) or (f) does not apply.

(3) Where an employer must arrange for a jobholder to become an active member of an automatic enrolment scheme under section 3(2), that employer must also provide the following information to the Regulator about any pension scheme used to comply with those duties—

(a) where that scheme—

(i) is an occupational pension scheme, its name and, unless registrable information has already been provided to the Regulator by the trustees or managers of that scheme, its address, or

(ii) is a personal pension scheme, the name and address of the provider of that scheme, and

(b) the employer pension scheme reference.

(4) All information provided to the Regulator by (or on behalf of) an employer under this regulation must be accompanied by a declaration that the information is, to the best of the employer’s knowledge and belief, correct and complete.

Textual Amendments

F1 Words in reg. 3(1)(a) substituted (1.4.2014 for specified purposes) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 5(2)

F2 Words in reg. 3(1)(a) substituted (1.10.2017) by The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(4)(a)(i)

F3 Words in reg. 3(1)(a) substituted (1.10.2017) by The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(4)(a)(ii)

F4 Words in reg. 3(1)(b) substituted (1.10.2017) by The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(4)(b)(i)

F5 Words in reg. 3(1)(b) substituted (1.4.2014 for specified purposes) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 5(2)

F6 Words in reg. 3(1)(b) substituted (1.10.2017) by The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(4)(b)(ii)

F7 Reg. 3(1)(c) inserted (1.10.2017) by The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 (S.R. 2017/181), regs. 1, 3(4)(c)

F8 Words in reg. 3(2)(a)(i) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(4)(aa)(b)(i)

F9 Reg. 3(2)(a)(ii) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(4)(b)(i)(bb)

F10 Reg. 3(2)(d)(e)(f) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(4)(b)(ii)

Commencement Information

I1 Reg. 3 in operation at 1.10.2012, see reg. 1(1)