4.—(1) Where—
(a)paragraph (1)(c)(i) of regulation 2 applies, an employer must provide the information specified in paragraph (3) of this regulation within the period of 2 months starting from an automatic re-enrolment date, in relation to each of its PAYE schemes; or
(b)paragraph (1)(c)(ii) of that regulation applies, an employer must provide the information specified in paragraph (3) of this regulation at the end of 3 years starting from the last provision of information to the Regulator, in relation to each of its PAYE schemes,
and the time at which an employer provides that information is referred to in this regulation as the point of re-registration.
(2) Paragraph (1)(a) applies in the case of an automatic re-enrolment date occurring by virtue of section 6(1)(b) of the Act but not in relation to any of the cases described in subsections (3) to (5) of that section.
(3) The specified information is—
(a)that specified in paragraph (2)(a) to (c) of regulation 3;
(b)that specified in paragraph (3)(a) and (b) of that regulation;
(c)where the employer must arrange active membership of an automatic enrolment scheme for any worker who is a jobholder under section 5(2) of the Act–
(i)the number of jobholders automatically enrolled, as at the point of re-registration, and
(ii)if the employer uses more than one pension scheme under those arrangements, the number of jobholders automatically enrolled into each pension scheme, as at the point of re-registration;
(d)where an employer is subject to sections 4 or 30 of the Act, the number of jobholders to whom those sections apply;
(e)the number of workers in an employer’s PAYE scheme who, before whichever occurs first of–
(i)the automatic re-enrolment date, or
(ii)the point of re-registration,
were active members of either an automatic enrolment scheme or, if the employer uses more than one pension scheme to comply with the employers’ duties, each of those pension schemes; and
(f)the number of workers in an employer’s PAYE scheme in respect of whom sub-paragraphs (c), (d) or (e) of this paragraph do not apply.
(4) All information provided to the Regulator by (or on behalf of) an employer under this regulation must be accompanied by a declaration that the information is, to the best of the employer’s knowledge and belief, correct and complete.