The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010

Changes over time for: Section 3

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010, Section 3.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Early automatic enrolmentN.I.

This section has no associated Explanatory Memorandum

3.—[F1(1) Where the conditions in paragraphs (3) and (4) are both satisfied, the employers' duties apply to an employer from the early automatic enrolment date referred to in paragraph (5).]

[F2(1A) This regulation does not apply where the employer has chosen a staging date in accordance with regulation 2(1)(b)(ii).]

(2) Where the condition in paragraph (3) is satisfied but the condition in paragraph (4) is not satisfied, the employers’ duties apply to an employer from the staging date corresponding to that employer’s descriptionF3....

(3) The first condition is that an employer must fall within any description in the first column of the Table.

(4) The second condition is that an employer has chosen an early automatic enrolment date [F4 (referred to in paragraph (5)) ] for the employers’ duties to apply, which is earlier than the date mentioned in the third column of the Table corresponding to that employer, and has—

F5(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)[F6where, on the date the employer notifies the Regulator in accordance with sub-paragraph (c), the duty in section 3(2) (automatic enrolment) applies in relation to at least one of that employer's jobholders,] secured the agreement of the [F7 trustees or managers ] (or scheme administrator or provider) [F8of a pension scheme] that that scheme [F9is] to be used by the employer to comply with those duties from that early automatic enrolment date, and

[F10(c)notified the Regulator accordingly in writing, at any time—

(i)[F11where paragraph (5)(a) or (d) applies, on or before the early automatic enrolment date;]

(ii)where paragraph (5)(b) applies, before 1st November 2012, or

(iii)where paragraph (5)(c) applies, no later than the first day of the period of one month before the date specified in paragraph (5)(c).]

[F12(5) The early automatic enrolment date is—

(a)any date in the third column of the Table which is earlier than the staging date corresponding to that employer's description;

(b)1st December 2012, F13...

(c)in the case of an employer of 50,000 or more persons by PAYE scheme size or any other description, one of the following dates to be chosen by the employer—

(i)1st July 2012;

(ii)1st August 2012, or

(iii)1st September 2012.][F14or

(d)in the case of an employer who has no jobholder to whom the duty in section 3(2) (automatic enrolment) applies on the date the employer notifies the Regulator in accordance with paragraph 4(c)(i), any date which is earlier than the staging date corresponding to that employer's description.]

Textual Amendments

F1Reg. 3(1) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(a)

F2Reg. 3(1A) inserted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/332), regs. 1, 2(4)(a)

F3Words in reg. 3(2) omitted (7.6.2012) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(b)

F4Words in reg. 3(4) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(i)

F5Reg. 3(4)(a) omitted (7.6.2012) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(ii)

F6Words in reg. 3(4)(b) inserted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 3(2)(a)(i)

F7Words in reg. 3(4)(b) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(iii)

F8Words in reg. 3(4)(b) substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/332), regs. 1, 2(4)(b)

F9Word in reg. 3(4)(b) substituted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 3(2)(a)(ii)

F10Reg. 3(4)(c) substituted (7.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(a), 3(4)(c)(iv)

F11Reg. 3(4)(c)(i) substituted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 3(2)(b)