The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012

Amendment of regulation 3

5.  In regulation 3 (early automatic enrolment)—

(a) for paragraph (1) substitute—

“(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).”;

(b) in paragraph (2) omit “, as prescribed in the final column of the table in regulation 4”;

(c) in paragraph (4)—

(i) for “within the meaning of paragraph (1)” substitute “referred to in paragraph (5)”;

(ii) omit sub-paragraph (a);

(iii) in sub-paragraph (b) for “trustee or manager” substitute “trustees or managers”; and

(iv) for sub-paragraph (c) substitute—

“(c) notified the Regulator accordingly in writing, at any time—

(i) where paragraph (5)(a) applies, before the date specified in the second column of the table in regulation 4 corresponding to that earlier date;

(ii) where paragraph (5)(b) applies, before 1st November 2012; or

(iii) where paragraph (5)(c) applies, no later than the first day of the period of one month before the date specified in that sub-paragraph.”; and

(d) after paragraph (4) insert—

“(5) The early automatic enrolment date is—

(a) any date in the final column of the table in regulation 4 which is earlier than the staging date corresponding to that employers’ description;

(b) 1st December 2012; or

(c) in the case of an employer of 50,000 or more persons by PAYE scheme size or any other description, one of the following dates to be chosen by the employer—

(i) 1st July 2012;

(ii) 1st August 2012; or

(iii) 1st September 2012.”.