
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.
2 
In regulation 4B of the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 (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”.
3 

(1) The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010 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);
(b) in sub-paragraph (c) for “employer.” substitute “employer;”;
(c) after sub-paragraph (c) add—“
(d) in a case where regulation 2(8) 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) 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) (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,”.
4 
Regulation 4(2)(a)(ii) of the Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 is revoked.
Sealed with the Official Seal of the Department for Communities on 6th September 2017
(L.S.)Anne McCleary
A senior officer of the Department for Communities
