PART 2Registration

Registration: generalI12

1

An employer must provide information to the Regulator in the following cases—

a

F3on or after the staging date for that employer;

F6b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4c

on or after an automatic re-enrolment date for that F7employer;

F5d

in a case where regulation 2(8) of the Implementation Regulations (application of the employers’ duties to employers) applies, from the day on which the employer’s first worker begins to be employed by the employer;

e

in a case where—

i

regulation 2(9) and (10) of the Implementation Regulations applies, and

ii

the employer’s first worker began to be employed by the employer in the period beginning with 2nd April 2017 and ending with 30th September 2017,

from the day on which PAYE income is payable in respect of any worker, and

f

in a case where—

i

regulation 2(9) and (10) of the Implementation Regulations applies, and

ii

the employer’s first worker begins to be employed by the employer on or after 1st October 2017,

from the day on which the employer’s first worker begins to be employed by the employer.

2

Where an employer must provide the Regulator with information under F1regulation 3 or 4 but the final day of the period in regulation 3(1) or 4(1) which applies to that employer is not a working day, an employer may provide the Regulator with information on or before the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday or public holiday).

3

In this regulation “information” means the information specified in regulations 3 and 4 required to be provided to the Regulator about action employers have taken or intend to take for the purposes of—

a

any provision of sections 2 to 9, or

b

any regulations made under those sections.

F24

In this Part, “automatic re-enrolment date” means an automatic re-enrolment date occurring by virtue of section 6(1)(b) (timing of automatic enrolment).