Employers’ Duties (Registration and Compliance) Regulations 2010 come into force
Implementation date: 1 July 2012
The Regulations (as amended by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 (SI 2012/215)) set out the detail that employers must provide to the Pensions Regulator, and the records that employers must keep, including what action they have taken to meet their duties. The Regulations provide enforcement details, including the rate of interest that may apply where the correct contributions have not been paid and the penalties that may apply where employers have failed to meet requirements. The Regulations can be viewed on the UK legislation website.