Amendment of the Employers' Duties (Registration and Compliance) Regulations4
1
The Employers' Duties (Registration and Compliance) Regulations (Northern Ireland) 2010 M1 are amended in accordance with paragraphs (2) and (3).
2
In regulation 2 (registration: general)—
a
in paragraph (1)—
i
at the beginning of sub-paragraph (a) insert “
on or
”
;
F1ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iii
for sub-paragraph (c) substitute—
c
on or after an automatic re-enrolment date for that employer.
b
after paragraph (3) add—
4
In this Part, “automatic re-enrolment date” means an automatic re-enrolment date occurring by virtue of section 6(1)(b) M2 (timing of automatic enrolment).
3
In regulation 4 (registration: re-registration)—
a
for paragraph (1) substitute—
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”.
b
omit paragraph (2);
c
in paragraph (3)—
i
in sub-paragraph (c) M3 omit head (iii) and the preceding “and”;
ii
after sub-paragraph (c) insert—
ca
the automatic re-enrolment date;
iii
for paragraph (e) substitute—
e
the 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;