Amendment of the Employers’ Duties (Implementation) Regulations

2.  In regulation 4B of the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010(1) (deferral of automatic enrolment for post-staging employers)—

(a) in paragraph (5) for “beginning with” substitute “after”;

(b) in paragraph (7)(a) for head (i) substitute—

“(i) who first pays PAYE income in respect of any worker on or after 1st October 2017, or”.

(1)

S.R. 2010 No. 123; regulation 4B was inserted by regulation 2(4) of S.R. 2017 No. 52