The Employers’ Duties (Implementation) (Amendment) Regulations 2012

• Citation: S.I. 2012/1813
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Employers’ Duties (Implementation) (Amendment) Regulations 2012 and come into force on 1st October 2012.

Section 2 Amendment of the Employers’ Duties (Implementation) Regulations 2010

(1) The Employers’ Duties (Implementation) Regulations 2010 are amended as follows.

(2) In regulation 1(2) of (citation, commencement and interpretation) for the definition of “staging date” substitute—

“staging date” means the date prescribed in accordance with regulation 2(1) on which the employers’ duties apply to employers.

(3) In regulation 2 (application of the employers’ duties to employers)—

(a) for paragraph (1) substitute—

(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.

(b) after paragraph (1) insert—

(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.

(c) in paragraph (6)(b), for the words “1st April 2016” substitute “1st October 2017”;

(d) in paragraph (8)(a), for the words “1st April 2016” substitute “1st October 2017”; and

(e) after paragraph (8) insert—

(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 qualifying earnings are payable to any worker.

(4) In regulation 3 (early automatic enrolment)

(a) after paragraph (1) insert—

(1A) This regulation does not apply where the employer has chosen a staging date in accordance with regulation 2(1)(b)(ii).

(b) in paragraph (4)(b), for the words “that scheme” at the first place they appear, substitute “a pension scheme”.

(5) In regulation 4 (staging of the employers’ duties) in the table, for the part of the table beginning with the entry that corresponds to the words “Less than 50 with the last 2 characters in their PAYE reference numbers 92, A1-A9, AA-AZ, B1-B9, BA-BY, M1-M9, MA-MZ, Z1-Z9 or ZA-ZZ” and ending with the final entry in the table, substitute—

(6) After regulation 4 insert—

(4A)

(1) For the purposes of regulation 2(1)(b)(ii), the date in the final column of the table in regulation 4 is modified in accordance with paragraph (2).

(2) Where the staging date in the final column of the table in regulation 4 is in the period—

(a) beginning with 1st October 2012 and ending on 1st November 2012, the modified date is 1st August 2015;

(b) beginning with 1st January 2013 and ending on 1st February 2013, the modified date is 1st October 2015;

(c) beginning with 1st March 2013 and ending on 1st April 2013, the modified date is 1st January 2016;

(d) beginning with 1st May 2013 and ending on 1st June 2013, the modified date is 1st February 2016;

(e) beginning with 1st July 2013 and ending on 1st August 2013, the modified date is 1st March 2016;

(f) beginning with 1st September 2013 and ending on 1st October 2013, the modified date is 1st April 2016;

(g) beginning with 1st November 2013 and ending on 1st January 2014, the modified date is 1st May 2016;

(h) beginning with 1st February 2014 and ending on 1st April 2014, the modified date is 1st July 2016;

(i) beginning with 1st May 2014 and ending on 1st July 2014, the modified date is 1st September 2016;

(j) beginning with 1st August 2014 and ending on 1st October 2014, the modified date is 1st November 2016;

(k) beginning with 1st November 2014 and ending on 1st January 2015, the modified date is 1st February 2017; or

(l) beginning with 1st March 2015 and ending on 1st April 2015, the modified date is 1st April 2017.

(7) In regulation 5 (transitional periods for money purchase and personal pension schemes) for “four years and four months” substitute “five years and three months”.

(8) In regulation 6 (transitional period for defined benefits and hybrid schemes) for “four years and four months” substitute “five years and three months”.