The Employers' Duties (Implementation) Regulations 2010

Application of the employers' duties to employers E+W+S

2.— [F1 (1) Except where an employer satisfies the conditions for early automatic enrolment in regulation 3, the employers’ duties do not apply to employers described in the first column of the table in regulation 4 until—

(a) the corresponding staging date prescribed in the final column of that table; or

(b) in a case to which paragraph (1A) applies—

(i) the corresponding staging date prescribed in the final column of that table in regulation 4; or

(ii) where the employer so chooses, the corresponding staging date prescribed in the final column of the table as modified by regulation 4A.]

[F2 (1A) This paragraph applies in a case where, on 1st April 2012, the employer—

(a) had less than 50 workers; and

(b) had, or was part of, one or more PAYE schemes in which there were 50 or more persons. ]

(2) For the purposes of these Regulations [F3 (except for regulations 4B and 4C)], an employer is a person within the meaning of section 88(7) of the Act who—

(a) has [F4 , or is part of,] a PAYE scheme of any size, determined by the Regulator in accordance with paragraphs (3) and (4); or

(b) meets any other description contained in the first column of the table in regulation 4 (including having no PAYE scheme).

(3) The size of an employer's PAYE scheme means the number of persons within that scheme.

(4) The number of persons within a PAYE scheme is based on the latest information available to the Regulator, as at 1st April 2012.

(5) Where—

(a) the employers' duties first apply to an employer in accordance with the table in regulation 4; and

(b) for any reason, an employer has another PAYE scheme (or schemes),

the employers' duties apply to that employer in respect of the scheme (or schemes) mentioned in subparagraph (b) from the staging date applicable in relation to subparagraph (a) (and this is so even where the staging date mentioned in the table for any such scheme (or schemes) is later than the staging date referred to in subparagraph (a)).

(6) Any employer who first pays PAYE income in respect of a worker between—

(a) 1st April 2012; and

(b) up to (but not including) [F5 1st October 2017],

is to be treated as a new employer in accordance with the relevant entry in the first column of the table in regulation 4.

(7) Where paragraph (6) applies, the employers' duties do not apply to such an employer until PAYE income is first payable in respect of any worker and then only in accordance with the table in regulation 4.

[F6 (8) Where—

(a) an employer first pays PAYE income in respect of any worker on or after 1st October 2017; and

(b) the employers’ duties do not already apply to that employer,

the employers’ duties apply to that employer from the day on which the employer’s first worker begins to be employed by the employer.]

[F7 (9)  This paragraph applies in the case of an employer who does not have a PAYE scheme in respect of any worker after 1st April 2017.

(10) Where paragraph (9) applies and the employers’ duties do not already apply to that employer, the employers’ duties apply to that employer from the date on which [F8 the employer’s first worker begins to be employed by the employer].]

Textual Amendments

F1 Reg. 2(1) substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(3)(a)

F2 Reg. 2(1A) inserted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(3)(b)

F3 Words in reg. 2(2) inserted (1.4.2017) by The Employers Duties (Implementation) (Amendment) Regulations 2017 (S.I. 2017/347), regs. 1, 3(2)(a)

F4 Words in reg. 2(2)(a) inserted (1.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/215), regs. 1(2)(a), 4

F5 Words in reg. 2(6)(b) substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(3)(c)

F6 Reg. 2(8) substituted (1.4.2017) by The Employers Duties (Implementation) (Amendment) Regulations 2017 (S.I. 2017/347), regs. 1, 3(2)(b)

F7 Reg. 2(9)(10) inserted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(3)(e)

F8 Words in reg. 2(10) substituted (1.4.2017) by The Employers Duties (Implementation) (Amendment) Regulations 2017 (S.I. 2017/347), regs. 1, 3(2)(c)