Citation and commencement

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

Amendment of the Employers’ Duties (Implementation) Regulations 2010

2. In the Employers’ Duties (Implementation) Regulations 2010( 2 ), in regulation 4B (deferral of automatic enrolment for post-staging employers)( 3 )—

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

(b) in paragraph (7)(a) for paragraph (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 2010

3.The Employers’ Duties (Registration and Compliance) Regulations 2010( 4 ) are amended in accordance with regulations 4 to 6.

4. In regulation 1(2) (citation, commencement and interpretation) omit the definition of “the staging period”.

5. In regulation 2(1) (registration: general)( 5 )—

(a) omit sub-paragraph (b); and

(b) after sub-paragraph (c) insert—

“ (d) in a case where regulation 2(8) (application of the employers’ duties to employers) of the Employers’ Duties (Implementation) Regulations 2010 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) of the Employers’ Duties (Implementation) Regulations 2010 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 Employers’ Duties (Implementation) Regulations 2010 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. ” .

6. In regulation 3(1) (registration: after staging date and new PAYE schemes)( 6 )—

(a) in sub-paragraph (a) for “starting from” substitute “beginning with”;

(b) at the end of sub-paragraph (a) omit “or”;

(c) in sub-paragraph (b)—

(i) for “paragraph (1)(b)” substitute “paragraph (1)(d) or (1)(f)”; and

(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”; and

(d) after sub-paragraph (b) insert—

“ or

(c) paragraph (1)(e) of regulation 2 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, ” .