26. For regulation 24 (information) substitute—
24.—(1) A notice under section 4(1) or (2) of the Act (postponement or disapplication of automatic enrolment) given by an employer (E) to the category of E’s workers that appears in column 1 of the table must be in writing and include the information described in the paragraphs of Schedule 2 that appear in column 2 of the table against that category.
| Category of worker | Paragraphs of Schedule 2 |
|---|---|
| all workers | 18, 19, 20, 21, 24, 25 |
| all workers who are not active members of a qualifying scheme | 18, 20, 21, 24, 25 |
| all workers who are jobholders and who are not active members of a qualifying scheme | 16, 20, 21, 24, 25 |
| all workers who are not jobholders and are not active members of a qualifying scheme | 17, 20, 21, 24, 25 |
(2) A notice given by E under section 4(3) of the Act to a worker who is a jobholder must be in writing and include the information described in the paragraphs of Schedule 2 that appear in column 2 of the Table against that category of worker.
(3) For the purposes of section 4(5) of the Act, the prescribed period is the period of 1 month beginning with the day after the starting day.”.