3.—(1) The Employers’ Duties (Registration and Compliance) Regulations 2010(1) are amended as follows.
(2) In paragraph (1) of regulation 2 (registration: general)(2)—
(a)at the beginning of sub-paragraph (a), insert “on or”;
(b)at the end of sub-paragraph (b), for “or” substitute “and”; and
(c)for sub-paragraph (c) substitute—
“(c)on or after an automatic re-enrolment date for that employer.”.
(3) After paragraph (3) of regulation 2, insert—
“(4) In this Part, “automatic re-enrolment date” means an automatic re-enrolment date occurring by virtue of section 6(1)(b) of the Act (timing of automatic re-enrolment).”.
(4) For paragraph (1) of regulation 4 (registration: re-registration)(3) substitute—
“(1) Where paragraph (1)(c) of regulation 2 applies, an employer must provide the information specified in paragraph (3) of this regulation in relation to each of its PAYE schemes—
(a)where it is the employer’s first automatic re-enrolment date, within the period of 5 months beginning with the third anniversary of the employer’s staging date; and
(b)in any other case, within the period of 5 months beginning with the third anniversary of the employer’s previous automatic re-enrolment date,
and the time at which an employer provides that information is referred to in this regulation as the “point of re-registration”.”.
(5) Omit paragraph (2) of regulation 4.
(6) In paragraph (3) of regulation 4—
(a)omit head (iii) in sub-paragraph (c) and the preceding “and”;
(b)after sub-paragraph (c) insert—
“(ca)the automatic re-enrolment date;”; and
(c)for paragraph (e) substitute—
“(e)the number of workers in the employer’s PAYE scheme who, immediately before the point of re-registration, were active members of a qualifying scheme or, if the employer uses more than one qualifying scheme to comply with the employers’ duties, the number of workers in each of those schemes;”.
Regulation 2 was amended by S.I. 2012/215.
Regulation 4 was amended by S.I. 2012/215 and 2013/2556.