Amendment of the Employers’ Duties (Implementation) Regulations3

1

The Employers’ Duties (Implementation) Regulations (Northern Ireland) 201010 are amended in accordance with paragraphs (2) and (3).

2

In regulation 3 (early automatic enrolment)—

a

in paragraph (4)(b)11 —

i

at the beginning insert “where, 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,”;

ii

for “was” substitute “is”;

b

for paragraph (4)(c)(i)12 substitute—

i

where paragraph (5)(a) or (d) applies, on or before the early automatic enrolment date;

c

in paragraph (5)13—

i

at the end of sub-paragraph (b) omit “or”;

ii

at the end of sub-paragraph (c) insert—

or

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.

3

In regulation 4 (staging of the employers’ duties) omit—

a

paragraph (2);

b

the second column of the Table14 (date before which notification to automatically enrol early must be sent).