C1PART 1PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
Annotations:
Modifications etc. (not altering text)
CHAPTER 2COMPLIANCE
Compliance notices and unpaid contributions notices
I139Meaning of “relevant contributions”
1
In sections 37 and 38 “relevant contributions” are—
a
in relation to a jobholder, employer contributions payable to a qualifying scheme in relation to the jobholder;
b
in relation to a worker to whom section 9 applies, employer contributions payable to a pension scheme which satisfies the requirements of that section.
2
In subsection (1), “employer contributions” means contributions payable by the employer—
a
on the employer's own account (but in respect of the worker), or
b
on behalf of the worker out of deductions from the worker's earnings.
Pt. 1 applied (with modifications) (1.7.2012) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), arts. 1(1), 2 (with art. 5)