Amendment of the Employers’ Duties (Implementation) Regulations 20102
In the Employers’ Duties (Implementation) Regulations 20102, in regulation 4B (deferral of automatic enrolment for post-staging employers)3—
a
in paragraph (5) for “beginning with” substitute “after”; and
b
in paragraph (7)(a) for paragraph (i) substitute—
i
who first pays PAYE income in respect of any worker on or after 1st October 2017; or