The Employers’ Duties (Registration and Compliance) Regulations 2010

Registration: General

2.—(1) An employer must provide information to the Regulator in the following cases—

(a) after the staging date for that employer;

(b) where the staging period has ended, within a period starting from the day on which PAYE income is payable in respect of any worker; or

(c) (i) where an employer makes arrangements under section 5(2) of the Act (automatic re-enrolment) by which a jobholder becomes an active member of an automatic enrolment scheme with effect from an automatic re-enrolment date, or

(ii) where 3 years have passed since an employer last provided information to the Regulator.

(2) Where an employer must provide the Regulator with information under regulations 3 to 4 but the final day of the period in regulations 3(1) or 4(1) which applies to that employer is not a working day, an employer may provide the Regulator with information on or before the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday, bank holiday or other public holiday).

(3) In this regulation—

(a) “bank holiday” means a day specified in paragraphs 1 and 2 of Schedule 1 to the Banking and Financial Dealings Act 1971(1); and

(b) “information” means the information specified in regulations 3 and 4 required to be provided to the Regulator about action employers have taken or intend to take for the purposes of–

(i) sections 2 to 9 of the Act, or

(ii) any regulations made under those sections.

(1)

1971 c.80. Paragraph 2 was amended by the St. Andrew’s Day Bank Holiday (Scotland) Act 2007 (2007 asp 2), section 1.