The Employers’ Duties (Implementation) Regulations 2010

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Employers’ Duties (Implementation) Regulations 2010 and shall come into force on 1st September 2012.

(2) In these Regulations—

“the Act” means the Pensions Act 2008;

“employer” has the meaning given by–

(a)

section 88(7) of the Act; and

(b)

regulation 2(2);

“the employers’ duties” means sections 2 to 9 of the Act;

“HMRC” means Her Majesty’s Revenue and Customs;

“PAYE income” has the same meaning as in section 683 of the Income Tax (Earnings and Pensions) Act 2003(1);

“PAYE reference number” means a number issued by HMRC to a corresponding PAYE scheme, enabling an employer to pay over amounts deducted to HMRC;

“PAYE scheme” means the HMRC record allocated to an employer who–

(a)

employs; or

(b)

intends to employ,

a worker or workers to whom PAYE income is payable;

“scheme administrator” has the same meaning as in section 270 of the Finance Act 2004(2); and

“staging date” means the date when the employers’ duties apply to employers, prescribed in the final column of the table in regulation 4.

(1)

2003 c.1. Section 683 has been amended but not in a way material to these Regulations.

(2)

2004 c.12.