The Employers’ Duties (Implementation) Regulations 2010

Early automatic enrolment

3.—(1) Where the conditions in paragraphs (3) and (4) are both satisfied, the employers’ duties apply to an employer from—

(a) any date in the final column of the table in regulation 4 which is earlier than the staging date corresponding to that employer’s description; or

(b) 1st December 2012,

and for the purposes of this regulation that date is the early automatic enrolment date.

(2) Where the condition in paragraph (3) is satisfied but the condition in paragraph (4) is not satisfied, the employers’ duties apply to an employer from the staging date corresponding to that employer’s description, as prescribed in the final column of the table in regulation 4.

(3) The first condition is that an employer must fall within any description in the first column of the table in regulation 4.

(4) The second condition is that an employer has chosen an early automatic enrolment date within the meaning of paragraph (1) for the employers’ duties to apply, which is earlier than the date mentioned in the final column of that table corresponding to that employer, and has—

(a) contacted a pension scheme which it considers could be used to comply with the employers’ duties;

(b) secured the agreement of the trustee or manager (or scheme administrator or provider) of that scheme that that scheme was to be used by the employer to comply with those duties from that early automatic enrolment date; and

(c) notified the Regulator accordingly in writing, at any time before either–

(i) where paragraph (1)(a) applies, the date specified in the second column of the table in regulation 4 corresponding to that earlier date, or

(ii) where paragraph (1)(b) applies, 1st November 2012.