The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017

Made: 6th September 2017

Coming into operation: 1st October 2017

The Department for Communities[^f00001] makes the following Regulations in exercise of the powers conferred by sections 11, 12 and 113(2) of the Pensions (No. 2) Act (Northern Ireland) 2008[^f00002].

Citation and commencement

1

These Regulations may be cited as the Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017 and shall come into operation on 1st October 2017.

Amendment of the Employers’ Duties (Implementation) Regulations

2

In regulation 4B of the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010[^f00003] (deferral of automatic enrolment for post-staging employers)—

• (a) in paragraph (5) for “beginning with” substitute “after”;

• (b) in paragraph (7)(a) for head (i) substitute—

(i) who first pays PAYE income in respect of any worker on or after 1st October 2017, or

Amendment of the Employers’ Duties (Registration and Compliance) Regulations

3

• (1) The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010[^f00004] are amended in accordance with paragraphs (2) to (4).

• (2) In regulation 1(2) (interpretation)—

• (a) in the definition of “staging date” for “Regulations;” substitute “Regulations.”;

• (b) omit the definition of “the staging period”.

• (3) In regulation 2(1) (registration: general)—

• (a) omit sub-paragraph (b)[^f00005];

• (b) in sub-paragraph (c)[^f00006] for “employer.” substitute “employer;”;

• (c) after sub-paragraph (c) add—

(d) in a case where regulation 2(8)[^f00007] of the Implementation Regulations (application of the employers’ duties to employers) applies, from the day on which the employer’s first worker begins to be employed by the employer; (e) in a case where— (i) regulation 2(9) and (10)[^f00008] of the Implementation Regulations applies, and (ii) the employer’s first worker began to be employed by the employer in the period beginning with 2nd April 2017 and ending with 30th September 2017, from the day on which PAYE income is payable in respect of any worker, and (f) in a case where— (i) regulation 2(9) and (10) of the Implementation Regulations applies, and (ii) the employer’s first worker begins to be employed by the employer on or after 1st October 2017, from the day on which the employer’s first worker begins to be employed by the employer.

• (4) In regulation 3(1)[^f00009] (registration: after staging date and new PAYE schemes)—

• (a) in sub-paragraph (a)—

• (i) for “starting from” substitute “beginning with”;

• (ii) for “date, or” substitute “date;”;

• (b) in sub-paragraph (b)—

• (i) for “regulation 2(1)(b)” substitute “regulation 2(1)(d) or (f)”;

• (ii) for “starting from the day on which PAYE income is payable in respect of any worker,” substitute “beginning with the day on which the employer’s first worker begins to be employed by the employer, or”;

• (c) after sub-paragraph (b) insert—

(c) regulation 2(1)(e) applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of 5 months beginning with the day on which PAYE income is payable in respect of any worker,

Revocation

4

Regulation 4(2)(a)(ii) of the Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016[^f00010] is revoked.

Signed

Sealed with the Official Seal of the Department for Communities on 6th September 2017

Anne McCleary — A senior officer of the Department for Communities

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017 No. 52) made changes to the date the duties under the Pensions (No. 2) Act (Northern Ireland) 2008 to automatically enrol a worker into a pension scheme first apply to an employer.

Regulation 2 of these Regulations further amends the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 to—

• align the period of deferral of automatic enrolment for post-staging employers with that specified in the Pensions (No. 2) Act (Northern Ireland) 2008, and

• ensure that employers whose first worker is employed before 1st October 2017 but who first pay PAYE income to a worker on or after 1st October 2017 are able to defer automatic enrolment.

Regulation 3 of these Regulations makes minor and consequential amendments to the Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010.

Regulation 4 of these Regulations makes a consequential revocation.

Footnotes

[^f00001]: See section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))

[^f00002]: 2008 c. 13 (N.I.)

[^f00003]: S.R. 2010 No. 123; regulation 4B was inserted by regulation 2(4) of S.R. 2017 No. 52

[^f00004]: S.R. 2010 No. 186; relevant amending Regulations are S.R. 2013 No. 243 and S.R. 2016 No. 142

[^f00007]: Regulation 2(8) was substituted by regulation 2(3)(b) of S.R. 2017 No. 52

[^f00008]: Regulation 2(9) and (10) was added by regulation 2(3)(c) of S.R. 2012 No. 332 and paragraph (10) was amended by regulation 2(3)(c) of S.R. 2017 No. 52

[^f00009]: Regulation 3(1) was amended by regulation 5(2) of S.R. 2013 No. 243

[^f00010]: S.R. 2016 No. 142