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PART 2 E+W+SRegistration

Registration: Re-registrationE+W+S

4.—[F1(1)  Where paragraph (1)(c) of regulation 2 applies, an employer must provide the information specified in paragraph (3) of this regulation in relation to each of its PAYE schemes—

(a)where it is the employer’s first automatic re-enrolment date, within the period of 5 months beginning with the third anniversary of the employer’s staging date; and

(b)in any other case, within the period of 5 months beginning with the third anniversary of the employer’s previous automatic re-enrolment date,

and the time at which an employer provides that information is referred to in this regulation as the “point of re-registration”.]

and the time at which an employer provides that information is referred to in this regulation as the point of re-registration.

F2(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The specified information is—

(a)that specified in paragraph (2)(a) to (c) of regulation 3;

(b)that specified in paragraph (3)(a) and (b) of that regulation;

(c)where the employer must arrange active membership of an automatic enrolment scheme for any worker who is a jobholder under section 5(2) of the Act–

(i)the number of jobholders automatically [F3re-enrolled], as at the point of re-registration, F4...

(ii)if the employer uses more than one pension scheme under those arrangements, the number of jobholders automatically [F3re-enrolled] into each pension scheme, as at the point of re-registration;F5 and

(iii ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6(ca)the automatic re-enrolment date;]

(d)where an employer is subject to [F7section 30] of the Act, the number of jobholders to whom those sections apply;

[F8(e) the number of workers in the employer’s PAYE scheme who, immediately before the point of re-registration, were active members of a qualifying scheme or, if the employer uses more than one qualifying scheme to comply with the employers’ duties, the number of workers in each of those schemes; ]

(f)the number of workers in an employer's PAYE scheme in respect of whom sub-paragraphs (c), (d) or (e) of this paragraph do not apply.

(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