2.—(1) An employer must provide information to the Regulator in the following cases—
(a)after the staging date for that employer;
(b)where the staging period has ended, within a period starting from the day on which PAYE income is payable in respect of any worker; or
(c)(i)where an employer makes arrangements under section 5(2) of the Act (automatic re-enrolment) by which a jobholder becomes an active member of an automatic enrolment scheme with effect from an automatic re-enrolment date, or
(ii)where 3 years have passed since an employer last provided information to the Regulator.
(2) Where an employer must provide the Regulator with information under regulations 3 to 4 but the final day of the period in regulations 3(1) or 4(1) which applies to that employer is not a working day, an employer may provide the Regulator with information on or before the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday, bank holiday or other public holiday).
(3) In this regulation—
(a)“bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 1971(1); and
(b)“information” means the information specified in regulations 3 and 4 required to be provided to the Regulator about action employers have taken or intend to take for the purposes of–
(i)sections 2 to 9 of the Act, or
(ii)any regulations made under those sections.
1971 c.80. Paragraph 2 was amended by the St. Andrew’s Day Bank Holiday (Scotland) Act 2007 (2007 asp 2), section 1.