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The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
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- Northern Ireland Statutory Rules
- 2010 No. 123
- Regulation 3
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This version of this provision is prospective.
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Changes and effects yet to be applied to Regulation 3:
- reg. 3 coming into force by S.R. 2010/123 reg. 1(1)
- reg. 3(4)(b) word substituted by S.R. 2016/142 reg. 3(2)(a)(ii)
- reg. 3(4)(b) words inserted by S.R. 2016/142 reg. 3(2)(a)(i)
- reg. 3(4)(b) words substituted by S.R. 2012/332 reg. 2(4)(b)
- reg. 3(4)(c)(i) substituted by S.R. 2016/142 reg. 3(2)(b)
Changes and effects yet to be applied to the whole Rule associated Parts and Chapters:
Whole provisions yet to be inserted into this Rule (including any effects on those provisions):
- reg. 2(1)(1A) substituted for reg. 2(1) by S.R. 2012/332 reg. 2(3)(a)
- reg. 2(9)(10) added by S.R. 2012/332 reg. 2(3)(c)
- reg. 2(10) words substituted by S.R. 2017/52 reg. 2(3)(c)
- reg. 3(1A) inserted by S.R. 2012/332 reg. 2(4)(a)
- reg. 3(5)(6) revoked by S.R. 2012/332 reg. 3
- reg. 3(5)(b) word omitted by S.R. 2016/142 reg. 3(2)(c)(i)
- reg. 3(5)(d) and preceding word inserted by S.R. 2016/142 reg. 3(2)(c)(ii)
- reg 4A inserted by S.R. 2012/332 reg. 2(6)
- reg. 4B-4C inserted by S.R. 2017/52 reg. 2(4)
- reg. 4B(5) word substituted by S.R. 2017/181 reg. 2(a)
- reg. 4B(7)(a)(i) substituted by S.R. 2017/181 reg. 2(b)
Prospective
Early automatic enrolmentN.I.
This section has no associated Explanatory Memorandum
3.—[F1(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).]
(2) Where the condition in paragraph (3) is satisfied but the condition in paragraph (4) is not satisfied, the employers’ duties apply to an employer from the staging date corresponding to that employer’s descriptionF2....
(3) The first condition is that an employer must fall within any description in the first column of the Table.
(4) The second condition is that an employer has chosen an early automatic enrolment date [F3 (referred to in paragraph (5)) ] for the employers’ duties to apply, which is earlier than the date mentioned in the third column of the Table corresponding to that employer, and has—
F4(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)secured the agreement of the [F5 trustees or managers ] (or scheme administrator or provider) of that scheme that that scheme was to be used by the employer to comply with those duties from that early automatic enrolment date, and
[F6(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 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 paragraph (5)(c).]
[F7(5) The early automatic enrolment date is—
(a)any date in the third column of the Table which is earlier than the staging date corresponding to that employer's 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.]
Textual Amendments
F1Reg. 3(1) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(a)
F2Words in reg. 3(2) omitted (7.6.2012) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(b)
F3Words in reg. 3(4) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(i)
F4Reg. 3(4)(a) omitted (7.6.2012) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(ii)
F5Words in reg. 3(4)(b) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(iii)
F6Reg. 3(4)(c) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(iv)
F7Reg. 3(5) added (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(d)
Commencement Information
I1Reg. 3 in operation at 1.9.2012, see reg. 1(1)
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