The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010

Due Date for the purposes of section 37(3) of the Act E+W+S

50.—(1) This regulation defines “ due date” for the purposes of section 37 (unpaid contributions notices) of the Act.

(2) Subject to paragraphs (3) to (6), “due date” means the [F1 22nd] day of the month following the month during which either—

(a) relevant contributions payable to—

(i) the trustees or managers of an occupational pension scheme, or

(ii) the provider of a personal pension scheme,

were deducted by an employer (whether or not under section 33 (deduction of contributions) of the Act); or

(b) relevant contributions payable to—

(i) an occupational pension scheme under a payment schedule, or

(ii) a personal pension scheme under direct payment arrangements,

were due but not made by an employer.

[F2 (3) Where a jobholder becomes an active member of a qualifying scheme or a worker is enrolled pursuant to section 9 of the Act in a scheme which meets the requirements of section 9 of the Act, paragraph (2) does not apply in respect of contributions—

(a) deducted in the 3 month period commencing with the relevant date; or

(b) due but not made in the 3 month period commencing with the relevant date,

in which case paragraph (4) applies.]

(4) Where this paragraph applies, “due date” means the [F3 22nd day of the fourth month after the month which includes the relevant date.]

(5) Paragraphs (2) and (3) do not apply where an employer uses either—

(a) a defined benefits scheme; or

(b) a hybrid scheme,

to comply with sections 2 to 9 of the Act, in which case paragraph (6) applies.

(6) Where a scheme used by an employer to comply with sections 2 to 9 of the Act—

(a) is a defined benefits scheme, “due date” means the due dates of relevant contributions payable by or on behalf of—

(i) active members of a scheme, and

(ii) an employer,

under a schedule of contributions; or

(b) is a hybrid scheme, “due date” in respect of any part of that scheme providing—

(i) defined benefits, has the same meaning as in sub-paragraph (a); or

(ii) money purchase benefits, has the same meaning as in paragraph (2), except where a jobholder becomes an active member of an occupational pension scheme or a personal pension scheme in accordance with regulation 6, 13, 18, 28 or 29, in which case it has the same meaning as in paragraph (4).

(7) For the purposes of this regulation—

“direct payment arrangements” has the meaning given in section 111A of the 1993 Act M1 ;

“payment schedule” has the meaning given in section 87 (schedules of payments to money purchase schemes) of the 1995 Act M2 ;

[F4 “relevant date” means the date from which active membership is effective.]

“schedule of contributions” has the meaning given in section 227(2) of the Pensions Act 2004.

Textual Amendments

F1 Word in reg. 50(2) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/215), regs. 1(2)(c), 42

F2 Reg. 50(3) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2556), regs. 1(1), 5(11)(a)

F3 Words in reg. 50(4) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2556), regs. 1(1), 5(11)(b)

F4 Words in reg. 50(7) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2556), regs. 1(1), 5(11)(c)

Marginal Citations

M1 Section 111A was inserted by the Welfare Reform and Pensions Act 1999, section 9 and amended by section 268 of the Pensions Act 2004.

M2 Section 87 of the 1995 Act has been amended but not in a way material to these Regulations.