Amendment of the Employers’ Duties (Implementation) Regulations 2010

2.  In the Employers’ Duties (Implementation) Regulations 2010(1), in regulation 4B (deferral of automatic enrolment for post-staging employers)(2)—

(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”.

(1)

S.I. 2010/4.

(2)

Regulation 4B was inserted by S.I. 2017/347.