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

Registration: re-registrationN.I.

This section has no associated Explanatory Memorandum

4.—[F1(1) Where regulation 2(1)(c) 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”.]

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

(3) The specified information is—

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

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

[F3(c)where the employer must arrange active membership of an automatic enrolment scheme for any worker who is a jobholder under section 5(2)—

(i)the number of jobholders automatically re-enrolled, as at the point of re-registration;

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

F4(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(ca)the automatic re-enrolment date;]

(d)where an employer is subject to transitional arrangements under section 30 (transitional period for defined benefits and hybrid schemes) the number of jobholders to whom that section applies;

(e)[F6the 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-paragraph (c), (d) or (e) does 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

Commencement Information

I1Reg. 4 in operation at 1.10.2012, see reg. 1(1)