The Employers’ Duties (Implementation) Regulations 2010

Application of the employers’ duties to employers

2.—(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 the corresponding staging dates prescribed in the final column of that table.

(2) For the purposes of these Regulations, an employer is a person within the meaning of section 88(7) of the Act who—

(a) has 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) 1st April 2016,

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.

(8) Where—

(a) an employer pays PAYE income in respect of any worker from 1st April 2016; and

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

the employers’ duties apply to that employer from the day on which PAYE income is payable.