Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 20102.
After regulation 5 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 20102 (pay reference periods for the purposes of section 20(1)(b) and (c) and section 26(4)(b) and (5)(b) of the Act) insert—
“PART 1AExemption
Exemption of European employers5A.
Sections 2(1), 3(2), 5(2), 7(3), 9(2) and 54 of the Act (employer’s obligations regarding membership of a qualifying scheme) do not apply in relation to a person’s employment of an individual in relation to whom the person is a European employer3.”.