“employer”

1. The Agency Workers Regulations 2010 SI
2. Agricultural Wages (Scotland) Act 1949 Act
3. The Apprenticeships (Miscellaneous Provisions) Regulations 2017 SI
4. Apprenticeships, Skills, Children and Learning Act 2009 Act
5. Attachment of Earnings Act 1971 Act
6. The Care Homes Regulations 2001 SI
7. Child Support Act 1991 Act
8. The Child Support (Collection and Enforcement) Regulations 1992 SI
9. Child Support, Pensions and Social Security Act 2000 Act
10. The Childcare (Early Years and General Childcare Registers) (Common Provisions) Regulations 2008 SI
11. The Childcare (Early Years Register) Regulations 2008 SI 2 definitions
12. The Civil Aviation (Working Time) Regulations 2004 SI
13. The Community Interest Company Regulations 2005 SI
14. Companies Act 1985 Act
15. Companies Act 2006 Act 3 definitions
16. Companies (Beneficial Interests) Act 1983 Act
17. Copyright, Designs and Patents Act 1988 Act 3 definitions
18. Corporation Tax Act 2009 Act 14 definitions
19. The Cross-border Railway Services (Working Time) Regulations 2008 SI
20. Debtors (Scotland) Act 1987 Act 3 definitions
21. Digital Economy Act 2017 Act
22. Disability Discrimination Act 1995 Act 2 definitions
23. Education and Skills Act 2008 Act 8 definitions
24. Education Reform Act 1988 Act
25. Education (Scotland) Act 1980 Act
26. Education (Student Loans) (Repayment) Regulations 2000 SI
27. The Education (Student Loans) (Repayment) Regulations 2009 SI
28. Education (Teacher Student Loans) (Repayment etc.) Regulations 2002 SI
29. Education (Teacher Student Loans) (Repayment etc.) Regulations 2003 SI
30. Electricity Act 1989 Act 2 definitions
31. The Electricity (Protected Persons) (England and Wales) Pension Regulations 1990 SI
32. The Employee Study and Training (Procedural Requirements) Regulations 2010 SI
33. The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 SI
34. Employer’s Liability (Defective Equipment) Act 1969 Act
35. The Employers' Duties (Implementation) Regulations 2010 SI 3 definitions
36. Employment Act 2002 Act 2 definitions
37. Employment Agencies Act 1973 Act 2 definitions
38. Employment And Training Act 1973 Act
39. Employment Rights Act 1996 Act 11 definitions
40. Employment Rights Act 2025 Act 3 definitions
41. The Employment Rights Act 2025 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2026 SI 2 definitions
42. Employment Tribunals Act 1996 Act 3 definitions
43. Energy Act 2013 Act 3 definitions
44. Equality Act 2010 Act
45. The Family Allowances, National Insurance and Industrial Injuries (Denmark) Order, 1960 SI
46. The Family Allowances, National Insurance and Industrial Injuries (Germany) Order, 1961 SI
47. The Family Allowances, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 SI
48. Finance Act 2004 Act 2 definitions
49. The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 SI
50. Finance Act 2010 Act
51. Finance Act 2011 Act
52. Finance Act 2019 Act
53. The Financial Assistance Scheme Regulations 2005 SI
54. Financial Services and Markets Act 2000 Act 4 definitions
55. The Financial Services and Markets Act 2000 (Cryptoassets) Regulations 2026 SI
56. The Financial Services and Markets Act 2000 (Exemption) Order 2001 SI
57. The Fishing Vessels (Working Time: Sea-fishermen) Regulations 2004 SI
58. The Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations 2002 SI
59. The Flexible Working (Eligibility, Complaints and Remedies) Regulations 2002 SI
60. The Flexible Working (Procedural Requirements) Regulations 2002 SI
61. The Fluorinated Greenhouse Gases Regulations 2008 SI
62. Further and Higher Education Act 1992 Act
63. The General Teaching Council for England (Additional Functions) Order 2000 SI
64. General Teaching Council for England (Deduction of Fees) Regulations 2001 SI
65. The General Teaching Council for England (Disciplinary Functions) Regulations 2001 SI 2 definitions
66. The General Teaching Council for England (Registration of Teachers) Regulations 2000 SI
67. The Health and Safety (Consultation with Employees) Regulations 1996 SI
68. The Health and Safety (Training for Employment) Regulations 1990 SI
69. The Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 SI
70. Housing Act 1957 Act
71. Housing Act 1988 Act 2 definitions
72. Immigration Act 2014 Act
73. The Immigration (Jersey) Order 2021 SI
74. Income and Corporation Taxes Act 1988 Act
75. Income Tax (Earnings and Pensions) Act 2003 Act 16 definitions
76. The Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001 SI
77. The Income Tax (Pay As You Earn) Regulations 2003 SI 8 definitions
78. Income Tax (Trading and Other Income) Act 2005 Act 10 definitions
79. The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 SI 2 definitions
80. Industrial Training Act 1982 Act
81. The Industrial Training Levy (Construction Board) Order 2000 SI
82. The Industrial Training Levy (Construction Board) Order 2001 SI
83. The Industrial Training Levy (Construction Board) Order 2002 SI
84. The Industrial Training Levy (Construction Board) Order 2003 SI
85. The Industrial Training Levy (Construction Board) Order 2004 SI
86. The Industrial Training Levy (Construction Board) Order 2005 SI
87. The Industrial Training Levy (Construction Board) Order 2006 SI
88. The Industrial Training Levy (Construction Industry Training Board) Order 2007 SI
89. The Industrial Training Levy (Construction Industry Training Board) Order 2008 SI
90. The Industrial Training Levy (Construction Industry Training Board) Order 2009 SI
91. The Industrial Training Levy (Construction Industry Training Board) Order 2012 SI 2 definitions
92. The Industrial Training Levy (Construction Industry Training Board) Order 2015 SI 2 definitions
93. The Industrial Training Levy (Construction Industry Training Board) Order 2018 SI 2 definitions
94. The Industrial Training Levy (Construction Industry Training Board) Order 2021 SI 2 definitions
95. The Industrial Training Levy (Construction Industry Training Board) Order 2022 SI
96. The Industrial Training Levy (Construction Industry Training Board) Order 2025 SI 2 definitions
97. The Industrial Training Levy (Construction Industry Training Board) Order 2026 SI
98. The Industrial Training Levy (Engineering Construction Board) Order 2000 SI
99. The Industrial Training Levy (Engineering Construction Board) Order 2001 SI
100. The Industrial Training Levy (Engineering Construction Board) Order 2002 SI
101. The Industrial Training Levy (Engineering Construction Board) Order 2003 SI
102. The Industrial Training Levy (Engineering Construction Board) Order 2004 SI
103. The Industrial Training Levy (Engineering Construction Board) Order 2005 SI
104. The Industrial Training Levy (Engineering Construction Board) Order 2006 SI
105. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2007 SI
106. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2008 SI
107. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2009 SI
108. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2012 SI 2 definitions
109. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2013 SI 2 definitions
110. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2014 SI 2 definitions
111. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2017 SI 2 definitions
112. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2020 SI 2 definitions
113. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2023 SI 2 definitions
114. The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2026 SI
115. The Information and Consultation of Employees Regulations 2004 SI
116. Insolvency Act 1986 Act 2 definitions
117. The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 SI
118. The Ionising Radiation (Medical Exposure) Regulations 2000 SI
119. The Ionising Radiation (Medical Exposure) Regulations 2017 SI
120. Jobseekers Act 1995 Act
121. Judicial Pensions Act 1981 Act
122. Judicial Pensions and Retirement Act 1993 Act
123. The Judicial Pensions Regulations 2015 SI
124. The Judicial Pensions Regulations 2022 SI
125. The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 SI
126. Levelling-up and Regeneration Act 2023 Act
127. The Lifting Operations and Lifting Equipment Regulations 1998 SI
128. Local Democracy, Economic Development and Construction Act 2009 Act
129. Local Government Act 1985 Act
130. The London Transport Pension Arrangements Order 2000 SI
131. The Maternity and Parental Leave etc. Regulations 1999 SI
132. The Merchant Shipping and Fishing Vessels (Control of Noise at Work) Regulations 2007 SI
133. The Merchant Shipping and Fishing Vessels (Control of Vibration at Work) Regulations 2007 SI
134. The Merchant Shipping and Fishing Vessels (Entry into Enclosed Spaces) Regulations 2022 SI
135. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Artificial Optical Radiation) Regulations 2010 SI
136. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Asbestos) Regulations 2010 SI
137. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Biological Agents) Regulations 2010 SI
138. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Carcinogens and Mutagens) Regulations 2007 SI
139. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Chemical Agents) Regulations 2010 SI
140. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Electromagnetic Fields) Regulations 2016 SI
141. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Employment of Young Persons) Regulations 1998 SI
142. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) Regulations 1997 SI
143. The Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Work at Height) Regulations 2010 SI
144. The Merchant Shipping and Fishing Vessels (Lifting Operations and Lifting Equipment) Regulations 2006 SI
145. The Merchant Shipping and Fishing Vessels (Manual Handling Operations) Regulations 1998 SI
146. The Merchant Shipping and Fishing Vessels (Provision and Use of Work Equipment) Regulations 2006 SI
147. The Merchant Shipping and Fishing Vessels (Safety Signs and Signals) Regulations 2001 SI
148. The Merchant Shipping (Maritime Labour Convention) (Hours of Work) Regulations 2018 SI
149. The Merchant Shipping (Maritime Labour Convention) (Minimum Requirements for Seafarers etc.) Regulations 2014 SI 2 definitions
150. The Merchant Shipping (Working Time: Inland Waterways) Regulations 2003 SI
151. The National Health Service (General Dental Services Supplementary List) and (General Dental Services) Amendment Regulations 2003 SI
152. The National Health Service (General Medical Services Supplementary List) Regulations 2001 SI
153. The National Health Service (General Ophthalmic Services Supplementary List) and (General Ophthalmic Services Amendment and Consequential Amendment) Regulations 2005 SI 3 definitions
154. The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 SI
155. The National Health Service (Performers Lists) Regulations 2004 SI 3 definitions
156. The National Health Service (Personal Medical Services) (Services List) and the (General Medical Services Supplementary List) and (General Medical Services) Amendment Regulations 2003 SI
157. The National Health Service (Pharmaceutical Services) Regulations 2005 SI
158. National Insurance Contributions Act 2022 Act
159. The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 SI 2 definitions
160. The National Insurance (Germany) Order 1961 SI
161. National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960 SI
162. National Minimum Wage Act 1998 Act
163. The Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006 SI
164. The Occupational and Personal Pension Schemes (General Levy) Regulations 2005 SI
165. The Occupational Pension Schemes (Charges and Governance) Regulations 2015 SI
166. Occupational Pension Schemes (Contracting-out) Regulations 1996 SI
167. The Occupational Pension Schemes (Employer Debt) Regulations 2005 SI 2 definitions
168. The Occupational Pension Schemes (Fraud Compensation Payments and Miscellaneous Amendments) Regulations 2005 SI 7 definitions
169. The Occupational Pension Schemes (Independent Trustee) Regulations 1990 SI
170. The Occupational Pension Schemes (Investment) Regulations 2005 SI 3 definitions
171. The Occupational Pension Schemes (Master Trusts) Regulations 2018 SI
172. The Occupational Pension Schemes (Member-nominated Trustees and Directors) Regulations 2006 SI
173. The Occupational Pension Schemes (Pension Protection Levies) (Transitional Period and Modification for Multi-employer Schemes) Regulations 2006 SI 2 definitions
174. The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991 SI 2 definitions
175. The Occupational Pension Schemes (Regulatory Own Funds) Regulations 2005 SI
176. The Occupational Pension Schemes (Scheme Funding) Regulations 2005 SI 4 definitions
177. The Occupational Pension Schemes (Winding up etc.) Regulations 2005 SI
178. The Ozone-Depleting Substances Regulations 2015 SI
179. The Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 SI
180. Patents Act 1977 Act
181. The Paternity and Adoption Leave Regulations 2002 SI
182. The Pension Protection Fund (Compensation) Regulations 2005 SI 2 definitions
183. The Pension Protection Fund (Entry Rules) Regulations 2005 SI 2 definitions
184. The Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005 SI 6 definitions
185. The Pension Protection Fund (Provision of Information) Regulations 2005 SI 2 definitions
186. The Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations 2005 SI 2 definitions
187. The Pension Protection Fund (Valuation) Regulations 2005 SI 2 definitions
188. Pension Schemes Act 1993 Act 5 definitions
189. Pension Schemes Act 2015 Act 2 definitions
190. The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) Regulations 2015 SI
191. Pension Schemes Act 2017 Act 2 definitions
192. Pension Schemes Act 2021 Act 2 definitions
193. Pension Schemes Act 2026 Act 5 definitions
194. Pension Schemes (Northern Ireland) Act 1993 Act 4 definitions
195. The Pension Schemes (Reduction in Pension Rates) Regulations 2006 SI
196. The Pension Sharing (Pension Credit Benefit) Regulations 2000 SI
197. The Pension Sharing (Valuation) Regulations 2000 SI
198. Pensions Act 1995 Act 3 definitions
199. Pensions Act 2004 Act 10 definitions
200. Pensions Act 2008 Act 5 definitions
201. The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014 SI 7 definitions
202. Pensions (Increase) Act 1971 Act
203. The Pensions Regulator (Financial Support Directions etc.) Regulations 2005 SI 2 definitions
204. The Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001 SI
205. The Personal Protective Equipment at Work Regulations 1992 SI 2 definitions
206. The Police Pensions Regulations 2015 SI 2 definitions
207. Political Parties, Elections and Referendums Act 2000 Act 2 definitions
208. Ports Act 1991 Act
209. Postal Services Act 2000 Act
210. The Postal Services Act 2011 (Transfer of Accrued Pension Rights) Order 2012 SI 5 definitions
211. The Provision and Use of Work Equipment Regulations 1998 SI
212. The Public Offers and Admissions to Trading Regulations 2024 SI
213. The Public Service (Civil Servants and Others) Pensions Regulations 2014 SI 2 definitions
214. Public Service Pensions Act 2013 Act
215. Public Service Pensions and Judicial Offices Act 2022 Act 2 definitions
216. Railways Act 2005 Act
217. Registered Designs Act 1949 Act
218. The Registered Pension Schemes (Provision of Information) Regulations 2006 SI 2 definitions
219. Rent (Agriculture) Act 1976 Act
220. The Reserve Forces (Call-out and Recall) (Financial Assistance) Regulations 2005 SI
221. The Reserve Forces (Payments to Employers and Partners) Regulations 2014 SI
222. Reserve Forces (Safeguard of Employment) Act 1985 Act
223. Road Traffic Regulation Act 1984 Act
224. The Road Transport (Working Time) Regulations 2005 SI
225. The Safety Representatives and Safety Committees Regulations 1977 SI
226. School Standards and Framework Act 1998 Act
227. The Seafarers’ Wages Regulations 2024 SI
228. Skills and Post-16 Education Act 2022 Act
229. The Social Security (Barbados) Order 1992 SI
230. The Social Security (Claims and Payments) Regulations 1979 SI
231. Social Security Contributions and Benefits Act 1992 Act 10 definitions
232. Social Security Contributions and Benefits (Northern Ireland) Act 1992 Act 9 definitions
233. The Social Security Contributions (Limited Liability Partnership) Regulations 2014 SI 2 definitions
234. The Social Security (Contributions) Regulations 2001 SI 17 definitions
235. The Social Security (Contributions) (Republic of Korea) Order 2000 SI
236. The Social Security Contributions (Umbrella Companies) Regulations 2026 SI
237. The Social Security (Finland) Order 1984 SI
238. The Social Security (Ireland) Order 2007 SI
239. The Social Security (Jamaica) Order 1997 SI
240. The Social Security (Jersey and Guernsey) Order 1994 SI
241. The Social Security (Netherlands) Order 2007 SI
242. The Social Security (New Zealand) Order 1983 SI
243. The Social Security (Norway) Order 1991 SI
244. The Social Security (Philippines) Order 1989 SI
245. The Social Security (Portugal) Order 1979 SI
246. Social Security (Recovery of Benefits) Act 1997 Act
247. The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 SI
248. The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 SI
249. The Tax Avoidance Schemes (Information) Regulations 2004 SI
250. The Tax Avoidance Schemes (Information) Regulations 2012 SI
251. The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 SI
252. The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 SI 2 definitions
253. Tax Credits Act 2002 Act 2 definitions
254. The Tax Credits (Claims and Notifications) Regulations 2002 SI
255. The Tax Credits (Payments by the Commissioners) Regulations 2002 SI
256. The Teachers' Pension Scheme Regulations 2014 SI
257. Teaching and Higher Education Act 1998 Act
258. Terrorism Act 2000 Act
259. Trade Union and Labour Relations (Consolidation) Act 1992 Act 10 definitions
260. The Trade Union Recognition (Method of Collective Bargaining) Order 2000 SI
261. The Transfer of Undertakings (Protection of Employment) (Transfer of Staff to the Department for Work and Pensions) Regulations 2014 SI
262. Transport Act 1968 Act
263. The Transport Act 2000 (Civil Aviation Authority Pension Scheme) Order 2001 SI
264. Trustee Act 2000 Act
265. Welfare Reform and Pensions Act 1999 Act
266. The Welfare Reform and Pensions Act 1999 (Commencement No.10, and Transitional Provisions) Order 2001 SI
267. The Working Tax Credit (Payment by Employers) Regulations 2002 SI
268. The Working Time Regulations 1998 SI
269. The Occupational Pension Schemes (Member-nominated Trustees and Directors) Regulations 1996 (revoked) SIRevoked

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.