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[F1Deferral of automatic enrolment for post-staging employersE+W+S

4B.—(1) Where—

(a)an employer (“E”) gives to a worker, on the day on which the worker begins to be employed by E, notice that E intends to defer automatic enrolment for the worker until the deferral date; and

(b)the requirements in regulation 4C in relation to the notice are met,

the worker’s automatic enrolment date is the deferral date if on that date section 3 of the Act (automatic enrolment) applies to the worker as a jobholder of E.

(2) Where—

(a)a worker employed by E becomes a jobholder to whom section 3 of the Act applies;

(b)E gives the worker notice that E intends to defer automatic enrolment until the deferral date; and

(c)the requirements in regulation 4C in relation to the notice are met,

the worker’s automatic enrolment date is the deferral date if on that date section 3 of the Act applies to the worker as a jobholder of E.

(3) If section 3 of the Act does not apply to a worker falling within paragraph (1)(a) and (b) or (2)(a) to (c) on the deferral date, arrangements prescribed under section 3(2) of the Act do not apply in relation to any employment of the worker by E in the period beginning with the starting day and ending with the deferral date.

(4) A notice under paragraph (1) or (2) may be given on the starting day or within the period of six weeks beginning with the day after the starting day.

(5) The deferral date may be any date in the period of three months [F2after] the starting day.

(6) If E gives a worker a notice under paragraph (1), E may not give the worker a notice under paragraph (2) in relation to any occasion on or before the deferral date on which the worker becomes a jobholder to whom section 3 applies.

(7) In this regulation—

(a)references to “E” (or to an “employer”) are to a person falling within the meaning of “employer” in section 88(7) of the Act—

[F3(i)who first pays PAYE income in respect of any worker on or after 1st October 2017; or]

(ii)who does not have a PAYE scheme, where E’s first worker begins to be employed by E after 1st April 2017,

where the employers’ duties did not apply before that date;

(b)“starting day” means—

(i)in the case of a notice under paragraph (1), the day on which the worker begins to be employed by E; or

(ii)in the case of a notice under paragraph (2), the day on which the worker becomes a jobholder to whom section 3 of the Act applies.]

Textual Amendments