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

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1. Introductory Text

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   PART 1 General

   1. 1. Citation, commencement and interpretation

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   PART 2 Registration

   1. 2. Registration: general

   2. 3. Registration: after staging date and new PAYE schemes

   3. 4. Registration: re-registration

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   PART 3 Compliance

   1. Records and information

      1. 5. Requirement to keep records

      2. 6. Records: employers

      3. 7. Records: trustees, managers and providers

      4. 8. Period of preservation of records

   2. Payment failures

      1. 9. Unpaid relevant contributions

      2. 10. Contributions: requirement to pay interest

      3. 11. Contributions: estimating contributions

   3. Penalties

      1. 12. Fixed penalty notices

      2. 13. Escalating penalty notices

      3. 14. Penalty notices: prohibited recruitment conduct

   4. Review and issue of notices

      1. 15. Review and issues of notices

   5. Inducements

      1. 16. Inducements

5. Signature

6. Explanatory Note