- Latest available (Revised)
- Point in Time (31/12/2020)
- Original (As made)
Version Superseded: 01/08/2022
Point in time view as at 31/12/2020.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
1.—(1) These Regulations may be cited as the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 and shall come into operation on [F11st July 2012 immediately after the coming into operation of regulation 2 of the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2012].
(2) In these Regulations—
“the Act” means the Pensions (No. 2) Act (Northern Ireland) 2008;
“the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993;
“the 1995 Order” means the Pensions (Northern Ireland) Order 1995;
“applicable pay reference period” means—
a period of one week, or
in the case of a jobholder who is paid their regular wage or salary by reference to a period longer than a week, that period;
“automatic enrolment date” has the meaning given by section 3(7);
“automatic re-enrolment date” means the date determined in accordance with regulation 12;
“enrolment date” means the date determined in accordance with regulation 18(6);
“enrolment information” has the meaning given by regulation 2;
“jobholder information” has the meaning given by regulation 3;
“joining notice” means a notice given under section 9(2);
“opt in” means the jobholder’s right under section 7(3) by notice to require the employer to arrange for the jobholder to become an active member of an automatic enrolment scheme;
“opt in notice” means a notice given under section 7(3);
“opt out” means the jobholder’s right to give notice under section 8;
“opt out notice” means a notice in the form set out in [F2Schedule 1];
“opt out period” means the period determined in accordance with regulation 9(2) or (3);
“staging date” means the date on which sections 2 to 8 first apply in relation to the employer.
(3) The Interpretation Act (Northern Ireland) 1954(1) shall apply to these Regulations as it applies to an Act of the Assembly.
(4) Without prejudice to any other method of service of documents, any document under these Regulations may be sent by ordinary post.
(5) In these Regulations any reference to a numbered section is a reference to the section of the Act bearing that number.
Textual Amendments
F1Words in reg. 1(1) substituted (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/237), regs. 1(1)(b), 2(2)
F2Words in reg. 1(2) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(2)
Commencement Information
2. In these Regulations “enrolment information” means the information described in paragraphs 1 to 15 [F4and 24] of Schedule 2.]
Textual Amendments
F3Reg. 2 substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(3)
F4Words in reg. 2 substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 3
3.—(1) In these Regulations “jobholder information” is—
(a)the jobholder’s name;
(b)the jobholder’s date of birth;
(c)the jobholder’s postal residential address;
(d)the jobholder’s gender;
(e)the jobholder’s automatic enrolment date, automatic re-enrolment date or enrolment date, as the case may be, or for a jobholder to whom regulation 28 or 29 applies, the date mentioned in regulation 7(1) as modified by regulation 28 or 29, as the case may be;
(f)the jobholder’s national insurance number;
(g)the gross earnings due to the jobholder in any applicable pay reference period;
(h)the value of any contributions payable to the scheme by the employer and the jobholder in any applicable pay reference period, where this information is available to the employer;
(i)the jobholder’s postal work address;
(j)the jobholder’s individual work e-mail address, where an individual work e-mail address is allocated to that jobholder, and
(k)the jobholder’s personal e-mail address, where the employer holds this information.
(2) For the purposes of paragraph (1)(h), “the value” of contributions may be expressed as a fixed amount or a percentage of any qualifying earnings or pensionable pay due to the jobholder in any applicable pay reference period.
4.—(1) This regulation applies for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c) (jobholders, automatic enrolment and automatic re-enrolment).
(2) The pay reference period in respect of a person is determined in accordance with paragraph (3) or paragraphs (4) and (5), whichever the employer may decide.
(3) For the purposes of this paragraph, the pay reference period is—
(a)in the case of a person who is paid their regular wage or salary by reference to a period of a week, the period of one week;
(b)in the case of a person who is paid their regular wage or salary by reference to a period longer than a week, that period.
(4) For the purposes of this paragraph, subject to paragraph (6)(a), a pay reference period is—
(a)a period equal in length to the usual interval between payments of the person’s regular wage or salary, or
(b)the period of a week,
whichever is the longer.
(5) For the purposes of paragraph (4), pay reference periods commence—
(a)where the person is paid monthly, on the first day of a tax month;
(b)where the person is paid weekly or the pay reference period is a week, on the first day of a tax week;
(c)where the person is paid at intervals of multiple weeks, on—
(i)6th April, and
(ii)the first day of the tax week which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (6) applies, and
(d)where the person is paid at intervals of multiple months, on—
(i)6th April, and
(ii)the first day of the tax month which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (6) applies.
(6) Where paragraphs (4) and (5) apply and a pay reference period includes the last day of a tax year—
(a)if the qualifying earnings which, but for this sub-paragraph, would fall in that pay reference period, are paid or payable on or after 6th April, the pay reference period ends on 5th April;
(b)the next pay reference period commences on 6th April.
(7) In this regulation—
“pay interval period” means a period which is equal in length to the usual interval between payments and each whole multiple of that period;
“tax month” means the period beginning with the sixth day of the month and ending on the fifth day of the following month;
“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day after that (so that the last day of a tax year is, or, in the case of a tax year ending in a leap year, the last 2 days are, treated as a separate week).]
Textual Amendments
F5Reg. 4 substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(2)
5.—(1) The pay reference periods for the purposes of section 20(1)(and (c) (quality requirement: UK money purchase schemes) and section 26(4)(b) and (5)(b) (quality requirement: UK personal pension schemes) are as follows.
(2) A pay reference period may be—
(a)subject to paragraph (10), a period of a year, ending on the day before an anniversary of the employer’s staging date;
(b)a period which is equal in length to the period by reference to which the jobholder is paid their regular wage or salary, commencing on the first day of that period, or
(c)subject to paragraph (4)(a), a period which is equal in length to the usual interval between payments of the jobholder’s regular wage or salary, commencing on the date determined in accordance with paragraph (3).
(3) Where paragraph (2)(c) applies, pay reference periods in respect of a person commence—
(a)where the person is paid monthly, on the first day of a tax month;
(b)where the person is paid weekly, on the first day of a tax week;
(c)where the person is paid at intervals of multiple weeks, on—
(i)6th April, and
(ii)the first day of the tax week which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (4) applies, and
(d)where the person is paid at intervals of multiple months, on—
(i)6th April, and
(ii)the first day of the tax month which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (4) applies.
(4) Where paragraph (2)(c) applies and a pay reference period includes the last day of a tax year—
(a)if the qualifying earnings which, but for this sub-paragraph, would fall in that pay reference period, are paid or payable on or after 6th April, the pay reference period ends on 5th April;
(b)the next pay reference period commences on 6th April.
(5) Where paragraph (2)(a) applies, the first pay reference period in respect of a person commences—
(a)on the relevant day, or
(b)where there has been a period beginning after the relevant day, during which the requirements of section 1(1)(a) or (c) (jobholders) were not met but the person remained an active member of a qualifying scheme, on the day following the last day of that period.
(6) Where paragraph (2)(b) applies, the first pay reference period in respect of a person commences on the first day determined in accordance with that paragraph which falls on or after the relevant day.
(7) Where paragraph (2)(c) applies, the first pay reference period in respect of a person commences on the first day determined in accordance with paragraph (3) which falls on or after the relevant day.
(8) Subject to paragraph (2)(c), a pay reference period in relation to any person ends on the day before the day on which the next pay reference period begins.
(9) Where a person ceases to be a jobholder of the employer or ceases to be an active member of a qualifying scheme, the last pay reference period—
(a)ends on the day on which the person’s status so changes, where paragraph (2)(a) applies, or
(b)is the pay reference period which includes the day on which the person’s status so changes, where paragraph (2)(b) or (c) applies.
(10) A pay reference period under paragraph (2)(a) may be less than a year if it either commences or ends within the period of a year ending on the day before an anniversary of the employer’s staging date.
(11) In this regulation—
“relevant day” means the first day on or after the staging date on which the person is both a jobholder and an active member of a qualifying scheme;
“pay interval period”, “tax month” and “tax week” have the same meaning as in regulation 4.]
Textual Amendments
F6Reg. 5 substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(3)
Textual Amendments
F7Pt. 1A inserted (2.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment No. 2) Regulations (Northern Ireland) 2012 (S.R. 2012/238), regs. 1, 2
F8Words in Pt. 1A heading added (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 4
5A. Sections 2(1), 3(2), 5(2), 7(3), 9(2) and 54 (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 employer.
5B.—(1) This regulation applies, subject to paragraph (3), where notice of termination of a worker’s employment is given before the end of the period of 6 weeks beginning with the automatic enrolment date or automatic re-enrolment date, as the case may be.
(2) Where this regulation applies—
(a)sections 3(2) (automatic enrolment) and 5(2) (automatic re-enrolment) are to be read as if for “must” there were substituted “may”;
(b)section 7(3) (jobholder’s right to opt in) is to be read as if there were inserted at the end “unless notice of termination of employment of that jobholder has been given (and the jobholder and the employer have not agreed that such notice is withdrawn)”;
(c)section 9(2) (workers without qualifying earnings) is to be read as if there were inserted at the end “unless notice of termination of employment of that worker has been given (and the worker and the employer have not agreed that such notice is withdrawn)”.
(3) Where a jobholder and employer agree that the notice of termination of the jobholder’s employment referred to in this regulation is withdrawn, paragraphs (1) and (2) cease to apply on the date of that agreement and, subject to paragraph (4), for the purposes of sections 3(2) and 5(2), as the case may be—
(a)the automatic enrolment date, or
(b)the automatic re-enrolment date,
is the date of that agreement.
(4) Where, on the date referred to in paragraph (3), section 3 or 5, as the case may be, does not apply to the jobholder, the next date on which one of those sections applies to that jobholder is to be taken as the automatic enrolment date or automatic re-enrolment date, as the case may be, in relation to that jobholder.
Textual Amendments
5C.—(1) This regulation applies where a person (P) is a jobholder and—
(a)P ceased to be an active member of a qualifying scheme because of an action or omission by P or an action by the employer at P’s request, or
(b)at a time when P was a worker, but not a jobholder, ceased to be an active member of a scheme which would have been a qualifying scheme in relation to P, had P been a jobholder, because of an action or omission by P or an action by the employer at P’s request.
(2) This regulation also applies where a jobholder gives notice under section 8 (jobholder’s right to opt out).
(3) Where this regulation applies in relation to the jobholder mentioned in paragraph (1) or (2)—
(a)during the period of 12 months beginning with the date that jobholder ceased to be an active member or gives notice, sections 3(2) (automatic enrolment) and 5(2) (automatic re-enrolment) are to be read as if for “must” there were substituted “may”, and
(b)after the expiry of that period, section 3(2) does not apply.
Textual Amendments
5D.—(1) This regulation applies where an employer has reasonable grounds to believe that one of the following provisions applies in relation to a jobholder—
(a)paragraph 7 or 12 of Schedule 36 to the Finance Act 2004 (pension schemes etc: transitional provisions and savings);
(b)paragraph 14 of Schedule 18 to the Finance Act 2011 (lifetime allowance charge);
(c)paragraph 1 of Schedule 22 to the Finance Act 2013 (transitional provision relating to reduction in standard lifetime allowance etc);
(d)paragraph 1 of Schedule 6 to the Finance Act 2014 (transitional provision relating to new standard lifetime allowance for the tax year 2014-15 [F10etc);]
[F11(e)paragraph 1 or 9 of Schedule 4 to the Finance Act 2016 (pensions: lifetime allowance: transitional provision).]
(2) Where this regulation applies, in relation to the jobholder referred to in paragraph (1), sections 3(2) (automatic enrolment) and 5(2) (automatic re-enrolment) are to be read as if for “must” there were substituted “may”.
Textual Amendments
F9Regs. 5B-5F inserted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 5
5E.—(1) This regulation applies to a worker where—
(a)that worker has received a winding-up lump sum as defined in paragraph 10 of Schedule 29 to the Finance Act 2004 (registered pension schemes: authorised lump sums - supplementary);
(b)at the time the winding-up lump sum was paid, the worker was employed by the person mentioned in paragraph 10(1)(c) of Schedule 29 to the Finance Act 2004, and
[F12(c)during the period of 12 months beginning with the date on which the winding-up lump sum was paid—
(i)the worker has ceased to be employed and been re-employed by that person, and
(ii)after re-employment, either section 3(1) (automatic enrolment) or 5(1A) or (1B) (automatic re-enrolment) of the Act applies to the worker.]
(2) In relation to the worker to whom this regulation applies—
(a)during the period of 12 months beginning with the date on which the winding-up lump sum was paid—
(i)sections 3(2) (automatic enrolment) and 5(2) (automatic re-enrolment) are to be read as if for “must” there were substituted “may”, and
(ii)sections 7 (jobholder’s right to opt in) and 9 (workers without qualifying earnings) do not apply, and
(b)after the expiry of that period, section 3(2) does not apply.
Textual Amendments
5EA.—(1) This regulation applies to a jobholder who holds office as a director of the company by which that jobholder is employed.
(2) In relation to the jobholder to whom this regulation applies, sections 3(2) (automatic enrolment) and 5(2) (automatic re-enrolment) are to be read as if for “must” there were substituted “ may ”.
Textual Amendments
5EB.—(1) This regulation applies where a person (P) is a jobholder and—
(a)P is a member of a limited liability partnership;
(b)qualifying earnings are payable to P by that limited liability partnership, and
(c)P is not treated for income tax purposes as being employed by that limited liability partnership under section 863A of the Income Tax (Trading and other Income) Act 2005 (limited liability partnerships: salaried members).
(2) Where this regulation applies, in relation to the jobholder referred to in paragraph (1), sections 3(2) (automatic enrolment) and 5(2) (automatic re-enrolment) are to be read as if for “must” there were substituted “ may ”.]
Textual Amendments
5F.—(1) This regulation applies to an employer who—
(a)exercises a discretion under section 3(2) (automatic enrolment) or 5(2) (automatic re-enrolment), as conferred by regulation 5B, 5C, 5D [F14, 5E, 5EA or 5EB], so that the prescribed arrangements are made whereby the jobholder will become an active member of an automatic enrolment scheme;
(b)makes the arrangements referred to in section 7(3) (jobholder’s right to opt in) for a jobholder, unless notice of termination of employment of that jobholder has been given (and the jobholder and the employer have not agreed that such notice is withdrawn), or
(c)makes the arrangements referred to in section 9(2) (workers without qualifying earnings) for a worker, unless notice of termination of employment of that worker has been given (and the worker and the employer have not agreed that such notice is withdrawn).
(2) In relation to the employer to whom this regulation applies, the employer is to be treated for all purposes as if the employer were acting under the duty which would apply by virtue of section 3(2) or 5(2) or were required to make the arrangements in section 7(3) or 9(2) but for the provisions of this Part.]]
Textual Amendments
6.—(1) The arrangements the employer must make in accordance with section 3(2) (automatic enrolment) are to enter into arrangements with—
(a)the trustees or managers of an automatic enrolment scheme which is an occupational pension scheme, so that before the end of a period of [F156 weeks] beginning with the automatic enrolment date the jobholder to whom section 3 applies becomes an active member of that scheme with effect from the automatic enrolment date, or
(b)the provider of an automatic enrolment scheme which is a personal pension scheme, so that before the end of a period of [F156 weeks] beginning with the automatic enrolment date the jobholder to whom section 3 applies is given information about the terms and conditions of the agreement to be deemed to exist under paragraph (2).
(2) Where the employer enters into arrangements with a personal pension scheme provider under paragraph (1)(b), the jobholder is deemed to have entered into an agreement to be an active member of that scheme with effect from the automatic enrolment date, on the later of—
(a)the date on which the personal pension scheme provider gives the information required by paragraph (1)(b), or
(b)the date on which the employer gives the jobholder the enrolment information in accordance with regulation 7(1)(a).
(3) The terms and conditions of an agreement deemed to exist under paragraph (2) must, as a minimum—
(a)explain the purpose of the personal pension scheme;
(b)specify the services to be provided by the personal pension scheme provider;
(c)specify the value of any contributions payable by the jobholder, where this information is available to the personal pension scheme provider;
(d)specify the charges which may be payable to the personal pension scheme provider; and
(e)in the absence of a choice made by the jobholder, explain the investment strategy adopted by the personal pension scheme provider in relation to any contributions payable to the scheme by or in respect of the jobholder.
(4) In paragraph (1)(b) the reference to “terms and conditions” is a reference to the terms and conditions mentioned in paragraph (3).
Textual Amendments
F15Words in reg. 6(1) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
Commencement Information
7.—(1) Subject to paragraph (2), for the purposes of the arrangements under section 3(2) (automatic enrolment), at any time before the end of a period of [F166 weeks] beginning with the automatic enrolment date, the employer must give—
(a)the jobholder the enrolment information in writing, and
(b)the trustees or managers of the occupational pension scheme or the personal pension scheme provider the jobholder information in writing.
(2) The requirement in paragraph (1)(b) does not apply in relation to the information specified in regulation 3(1)(g), (h), (i), (j) or (k), where the trustees or managers of the occupational pension scheme notify, or the personal pension scheme provider notifies, the employer that they do not require that piece of information for the purposes of arrangements under section 3(2).
(3) Where the information referred to in regulation 3(1)(f) is not available to the employer on the automatic enrolment date, the employer must give the trustees or managers of the occupational pension scheme or the personal pension scheme provider that information within [F176 weeks] from the date on which the employer receives it.
Textual Amendments
F16Words in reg. 7(1) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
F17Words in reg. 7(3) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
Commencement Information
8. An employer must, on or after the automatic enrolment date, deduct any contributions payable by the jobholder to the scheme, from F18... qualifying earnings or pensionable pay due to the jobholder F19....
Textual Amendments
F18Word in reg. 8 omitted (1.11.2013) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(5)(a)
F19Words in reg. 8 omitted (1.11.2013) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(5)(b)
Commencement Information
9.—(1) A jobholder who has become an active member of an occupational pension scheme or a personal pension scheme in accordance with arrangements under section 3(2) (automatic enrolment), may opt out by giving their employer a valid opt out notice obtained and given in accordance with this regulation.
(2) Where the jobholder has become an active member of an occupational pension scheme, the jobholder must give their employer a valid opt out notice within a period of one month beginning with the later of—
(a)the date on which the jobholder became an active member of the scheme in accordance with regulation 6(1)(a), or
(b)the date on which the jobholder was given the enrolment information.
(3) Where the jobholder has become an active member of a personal pension scheme, the jobholder must give their employer a valid opt out notice within a period of one month beginning with the date on which the agreement was deemed to exist under regulation 6(2).
(4) Subject to paragraph (5), the jobholder may only obtain an opt out notice from the scheme in which the jobholder is an active member.
(5) Where the jobholder is an active member of a scheme which is an occupational pension scheme and that scheme has, in its trust instrument, expressly delegated its administrative functions to the employer, the jobholder may obtain an opt out notice from that employer.
(6) An opt out notice is valid if—
[F20(a)it includes the wording set out in Schedule 1;
(aa)it includes statements from the jobholder to the effect that the jobholder wishes to opt out of pension saving and understands that, in so doing, the jobholder will lose the right to pension contributions from the employer and may have a lower income upon retirement;]
(b)it includes the jobholder’s name;
(c)it includes the jobholder’s national insurance number or date of birth;
(d)it is signed by the jobholder or, where the notice is in an electronic format, it must include a statement confirming that the jobholder personally submitted the notice, and
(e)it is dated.
(7) Where the employer is given an opt out notice which is not valid—
(a)the employer must inform the jobholder of the reason for the invalidity, and
(b)paragraphs (2) and (3) are modified so that for the reference to “one month” there is substituted “6 weeks”.
[F21(8) Where an employer has accepted as valid an opt out notice prior to the coming into operation of regulation 4(6) of the Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013, the notice is deemed to be valid on the coming into operation of that provision.]
Textual Amendments
F20Reg. 9(6)(a)(aa) substituted for reg. 9(6)(a) (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(6)(a)
F21Reg. 9(8) added (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(6)(b)
Commencement Information
10. Where an employer is given a valid opt out notice, the employer must inform the scheme in which the jobholder is an active member that a valid opt out notice has been received.
11.—(1) Where an employer receives a valid opt out notice, that employer must refund to the jobholder before the refund date any contributions paid to the scheme by the jobholder and any contributions made on behalf of the jobholder, except where any of those refunds are required to be paid as tax.
(2) Where a scheme receives the information required by regulation 10, the trustees or managers of the occupational pension scheme or the provider of the personal pension scheme, as the case may be, must refund to the employer before the refund date any contributions made to the scheme by the jobholder and any contributions made to the scheme by the employer on behalf or in respect of the jobholder.
(3) For the purposes of this regulation “the refund date” is—
(a)the date one month from the date on which the employer is given a valid opt out notice, or
(b)where the opt out notice is given to the employer after the employer’s payroll arrangements have closed, the last day of the second applicable pay reference period following the date on which a valid opt out notice is given.
12.—(1) Subject to paragraphs [F22(3) and (4)], the automatic re-enrolment date for the purposes of section 5—
(a)is the date chosen at the discretion of the employer, within a period [F23beginning 3 months before, and ending at the end of the period of 3 months beginning with,] the third anniversary of the staging date, and
(b)thereafter, is the date chosen at the discretion of the employer, within a period [F23beginning 3 months before, and ending at the end of the period of 3 months beginning with,] the third anniversary of the date chosen for the previous automatic re-enrolment date.
F24(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In a case under section 6(4), the automatic re-enrolment date for the purposes of section 5 is the day after the day on [F25which the jobholder ceases to be an active member of the scheme.]
(4) In a case under section 6(5), the automatic re-enrolment date for the purposes of section 5 is the first day on which all the requirements of section 1(1) (jobholders) are met (so that the person is a jobholder from that date).
Textual Amendments
F22Words in reg. 12(1) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(7)(a)(i)
F23Words in reg. 12(1)(a)(b) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(7)(a)(ii)
F24Reg. 12(2) omitted (1.7.2012) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(7)(b)
F25Words in reg. 12(3) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(7)(c)
Commencement Information
13.—(1) Except where the jobholder becomes an active member of an automatic enrolment scheme under paragraph (2), the arrangements in regulations 6, 7 and 8 are the arrangements prescribed to achieve active membership for the purposes of section 5, but with the following modifications—
(a)in regulation 6 for all references to “section 3” substitute “section 5”;
(b)in regulations 6 and 7 for all references to “section 3(2)” substitute “section 5(2)”, and
(c)in regulations 6, 7 and 8 for all references to “the automatic enrolment date” substitute “the automatic re-enrolment date”.
(2) Subject to paragraph (3), where before the jobholder’s automatic re-enrolment date, the jobholder is a member of a personal pension scheme, or in a case under section 6(5) (timing of automatic re-enrolment) a member of a personal pension scheme or an occupational pension scheme, the employer may meet the obligation in section 5(2) by—
(a)before the end of a period of [F266 weeks] beginning with the automatic re-enrolment date, entering into arrangements with the provider or the trustees or managers of the scheme of which the jobholder is a member so that—
(i)the scheme is an automatic enrolment scheme, and
(ii)the jobholder is an active member of that scheme, and
(b)satisfying the requirements of regulation 7, as if for all references in regulation 7 to “section 3(2)” there were substituted “section 5(2)” and for all references to “the automatic enrolment date” there were substituted “the automatic re-enrolment date”.
(3) Paragraph (2)(b) does not apply in a case under section 6(5).
Textual Amendments
F26Words in reg. 13(2)(a) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
Commencement Information
F2714. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
15. The arrangements in regulations 9 and 10 are the arrangements for the purposes of section 8 (jobholder’s right to opt out) in relation to a jobholder who has become an active member of an automatic enrolment scheme under section 5 (automatic re-enrolment), but with the modification that in regulation 9(1) for “section 3(2)” substitute “section 5(2)”.
16. The arrangements in regulation 11 apply for the purposes of section 8 (jobholder’s right to opt out) in relation to a jobholder who has become an active member of an automatic enrolment scheme under section 5.
F2817. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
18.—(1) Where the jobholder wishes to opt in, the jobholder must give an opt in notice to the employer.
(2) An opt in notice must be—
(a)in writing, and
(b)signed by the jobholder or, where the notice is in an electronic format, it must include a statement confirming that the jobholder personally submitted the notice.
(3) Where the employer is given an opt in notice, except where a jobholder becomes an active member of an automatic enrolment scheme under paragraph (4), the arrangements in regulations 6, 7 and 8 are the arrangements in relation to the jobholder who gave that employer an opt in notice, but with the following modifications—
(a)in regulation 6 for all references to “section 3” substitute “section 7”;
(b)in regulations 6 and 7 for all references to “section 3(2)” substitute “section 7(3)”, and
(c)in regulations 6, 7 and 8 for all references to “the automatic enrolment date” substitute “the enrolment date”.
(4) Where the jobholder is a member of a personal pension scheme before the enrolment date, the employer may meet the obligation in section 7(3) (jobholder’s right to opt in) by—
(a)before the end of a period of [F296 weeks] beginning with the enrolment date, entering into arrangements with the provider of the scheme of which the jobholder is a member so that—
(i)the scheme becomes an automatic enrolment scheme, and
(ii)the jobholder becomes an active member of that scheme, and
(b)satisfying the requirements contained in regulation 7, as if for all references in regulation 7 to “section 3(2)” there were substituted “section 7(3)” and for all references to “the automatic enrolment date” there were substituted “the enrolment date”.
(5) Where a jobholder gives an opt in notice to the employer, but in writing withdraws that notice before the enrolment date, the employer is not required to make the arrangements prescribed by this regulation.
(6) For the purposes of this regulation, the enrolment date is—
(a)the first day of the jobholder’s applicable pay reference period which begins after the date on which the employer is given the opt in notice, or
(b)where the opt in notice is given after the employer’s payroll arrangements have closed for the purposes of the jobholder’s applicable pay reference period referred to in sub-paragraph (a), the first day of the jobholder’s second applicable pay reference period which begins after the date on which the employer is given the opt in notice.
Textual Amendments
F29Words in reg. 18(4)(a) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
Commencement Information
19. The arrangements in regulations 9 and 10 are the arrangements for the purposes of section 8 (jobholder’s right to opt out) in relation to a jobholder who has given an employer an opt in notice, but with the modification that in regulation 9(1) for “section 3(2)” substitute “section 7(3)”.
20. The arrangements in regulation 11 apply for the purposes of section 8 (jobholder’s right to opt out) in relation to a jobholder who has given an employer an opt in notice.
21. At any time before the end of the period of 6 weeks beginning with the date on which section 7 (jobholder’s right to opt in) or section 9 (workers without qualifying earnings), as the case may be, first applies to a worker, the employer must give in writing—
(a)to the jobholder to whom section 7 applies, the information described in—
(i)paragraphs 16 and 24 of Schedule 2, or
(ii)paragraphs 18 and 24 of Schedule 2, and
(b)to the worker to whom section 9 applies, the information described in—
(i)paragraphs 17 and 24 of Schedule 2, or
(ii)paragraphs 18 and 24 of Schedule 2.]
Textual Amendments
22.—(1) A joining notice must be in writing and, except where paragraph (2) applies, be signed by the worker.
(2) Where the joining notice is in an electronic format, it must include a statement confirming that the worker personally submitted the notice.
23.—(1) The arrangements an employer who is given a joining notice by a worker must make for the purpose of section 9(2) (workers without qualifying earnings) are to—
(a)enter into arrangements with—
(i)the trustees or managers of an occupational pension scheme which satisfies the requirements of section 9(7), or
(ii)the provider of a personal pension scheme which satisfies the requirements of section 9(7),
so that the worker who is the subject of the joining notice becomes an active member of the scheme in accordance with the scheme rules or requirements applicable to that scheme, and
(b)provide the trustees or managers of the occupational pension scheme or the personal pension scheme provider with the information specified in regulation 3(1)(a) to (d) and (f) to (k).
(2) The requirement in paragraph (1)(b) does not apply in relation to the information specified in regulation 3(1)(g), (h), (i), (j) or (k), where the trustees or managers of the occupational pension scheme notify, or the personal pension scheme provider notifies, the employer that they do not require that piece of information to achieve active membership of that scheme.
(3) Where the information referred to in regulation 3(1)(f) is not available to the employer on the date on which the notice is received by the employer, the employer must give the trustees or managers of the occupational pension scheme or the personal pension scheme provider that information within [F316 weeks] from the date on which the employer receives it.
(4) For the purposes of this regulation any reference to “the jobholder” in regulation 3(1) shall be read as a reference to “the worker”.
Textual Amendments
F31Words in reg. 23(3) substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 7
Commencement Information
Textual Amendments
F32Words in Pt. 6 heading inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(11)
24.—[F34(1) A notice under section 4(1), (2) or (3) (postponement or disapplication of automatic enrolment) given by an employer to all workers must be in writing and, subject to paragraphs (1A) and (1B), include the information described in paragraphs 18, 20, 21 and 24 of Schedule 2.
(1A) In the case of workers who are jobholders and who are not active members of a qualifying scheme, the notice referred to in paragraph (1) must include the information described in either paragraph 16 or 18 and in paragraphs 20, 21 and 24.
(1B) In the case of workers who are not jobholders and are not active members of a qualifying scheme, the notice referred to in paragraph (1) must include the information described in either paragraph 17 or 18 and in paragraphs 20, 21 and 24.]
F35(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) For the purposes of section 4(5), the prescribed period is the period of [F366 weeks] beginning with the day after the starting day.]
Textual Amendments
F33Reg. 24 substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(12)
F34Reg. 24(1)(1A)(1B) substituted for reg. 24(1) (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 8(a)
F35Reg. 24(2) omitted (6.8.2015) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 8(b)
F36Words in reg. 24(3) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
F3725. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3726. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
27. Where the employer gives the jobholder the notice mentioned in section 30(3) (transitional period for defined benefits and hybrid schemes), that notice must—
(a)be in writing;
(b)be given at any time before the end of the period of [F396 weeks] beginning with the employer’s first enrolment date, and
(c)include the information described in [F40paragraph 16 or 18 and paragraphs 22 and 24] of Schedule 2.]
Textual Amendments
F38Reg. 27 substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(13)
F39Words in reg. 27(b) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
F40Words in reg. 27(c) substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 9
28. The arrangements prescribed in regulations 6, 7 and 8 are the arrangements prescribed for the purposes of section 3(2) (automatic enrolment) as modified by section 30(3) (transitional period for defined benefits and hybrid schemes), but with the following modifications—
(a)for regulation 6 substitute—
6.—(1) An employer must meet the obligation in section 3(2) (automatic enrolment) by entering into arrangements with the trustees or managers of an automatic enrolment scheme which is a defined benefits scheme or a hybrid scheme.
(2) An employer must ensure that a jobholder to whom section 3 applies becomes an active member of that scheme with effect from the day after the end of the transitional period prescribed for the purposes of section 30 (transitional period for defined benefits and hybrid schemes).
(3) An employer must carry out the duties in paragraphs (1) and (2) before the end of a period of [F416 weeks] beginning with the day after the end of the transitional period prescribed for the purposes of section 30.”, and
(b)in regulations 7 and 8 for all references to “the automatic enrolment date” substitute “the day after the end of the transitional period prescribed for the purposes of section 30”.
Textual Amendments
F41Words in reg. 28(a) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
Commencement Information
29. The arrangements prescribed in regulations 6, 7 and 8 are prescribed for the purposes of section 3(2) (automatic enrolment) as modified by section 30(5) (transitional period for defined benefits and hybrid schemes), but with the following modifications—
[F42(a)in regulation 6 for paragraph (1) substitute—
“(1) An employer must meet the obligation in section 3(2) (automatic enrolment) by entering into arrangements with—
(a)the trustees or managers of an automatic enrolment scheme which is a defined benefits scheme or a hybrid scheme, so that before the end of a period of [F436 weeks] beginning with the closure date a jobholder to whom section 3 applies becomes an active member of that scheme with effect from the closure date;
(b)the trustees or managers of an automatic enrolment scheme which is a money purchase scheme, so that before the end of a period of [F436 weeks] beginning with the closure date a jobholder to whom section 3 applies becomes an active member of that scheme with effect from the automatic enrolment date, or
(c)the provider of an automatic enrolment scheme which is a personal pension scheme, so that before the end of the period of [F436 weeks] beginning with the closure date the jobholder to whom section 3 applies receives information about the terms and conditions mentioned in paragraph (4).”;
(aa)in regulation 6(2) and (4) for “paragraph (1)(b)”, in each place it occurs, substitute “paragraph (1)(c)”;]
(b)in regulations 7 and 8 for all references to “the automatic enrolment date” substitute “the closure date”, and
(c)in regulation 7 after paragraph (3) add—
“(4) At the request of the jobholder the employer must, for the period prescribed in paragraph (5), deduct any contributions which would have been payable by the jobholder to the scheme in respect of the period beginning on the automatic enrolment date and ending on the closure date, from any qualifying earnings or pensionable pay due to the jobholder in any applicable pay reference period.
(5) For the purposes of paragraph (4), the prescribed period is a period of—
(a)5 years beginning with the date on which section 3 comes into operation in accordance with provision made by an order by the Department under section 118(1), or
(b)such shorter period as agreed between the jobholder and the employer.
(6) For the purposes of this regulation and regulation 6 “closure date” has the meaning given by section 30(4) (transitional period for defined benefits and hybrid schemes).”.
Textual Amendments
F42Reg. 29(a)(aa) substituted for reg. 29(a) (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(14)
F43Words in reg. 29(a) substituted (1.4.2014) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(b), 4(4)
Commencement Information
30. The arrangements in regulations 9 and 10 are the arrangements for the purposes of section 8 (jobholder’s right to opt out) as it applies in relation to section 3(2) as modified by section 30(3) (transitional period for defined benefits and hybrid schemes).
31. The arrangements in regulations 9 and 10 are the arrangements for the purposes of section 8 (jobholder’s right to opt out) as it applies in relation to section 3(2) as modified by section 30(5) (transitional period for defined benefits and hybrid schemes), but with the modification that in regulation 9(2)(a) for “regulation 6(1)(a)” substitute “regulation 6(1)(a) or (b)”.
32. The arrangements in regulation 11 apply for the purposes of section 8 (jobholder’s right to opt out) as it applies in relation to section 3(2) as modified by section 30(3) or (5) (transitional period for defined benefits and hybrid schemes).
Textual Amendments
32A. Subject to regulation 32H, a scheme to which section 28 (certification that quality requirement or alternative requirement is satisfied) applies is to be taken to satisfy the relevant quality requirement in relation to each of an employer's relevant jobholders if the certificate in question is given in accordance with regulations 32B to 32D in relation to the employer and those jobholders.
32B.—(1) Subject to paragraph (2), a certificate under section 28(1) (certification that quality requirement or alternative requirement is satisfied) must be given by the employer or by a person who is authorised by the employer to give the certificate on the employer's behalf.
(2) The person who gives the certificate must have regard to any guidance that is issued by the Department.
(3) A certificate may be given for a certification period of 18 months or any part of such a period.
(4) A certificate must be given no later than the end of a period of one month beginning with the first day of the certification period.
(5) The employer or a person as referred to in paragraph (1) may, at any time before the end of the certification period, amend the certificate so that the certification period ends on a different day, being a day after the day on which the amendment is made and not later than the last day of the period of 18 months beginning with the first day of the certification period.
(6) Where a certificate has been amended under paragraph (5), it may be amended again under that paragraph and so on with reference to any further amendment that is made under that paragraph.
(7) The employer must retain the certificate for a period of 6 years after the end of the certification period and must provide a copy of the certificate to the Regulator on receiving from the Regulator a notification requesting such a copy.
(8) The employer must, where a request for a copy of the certificate is received within the period of 6 years after the end of the certification period, from—
(a)a relevant jobholder, or
(b)any independent trade union recognised to any extent for the purposes of collective bargaining in relation to any relevant jobholder,
send a copy of the certificate to the person who requested it, within a period of 2 months after the day on which the employer received the request.
(9) For the purposes of paragraph (8), “independent trade union” has the meaning given in Article 2(3) of the Employment Rights (Northern Ireland) Order 1996.
32C. A certificate under section 28(1) (certification that quality requirement or alternative requirement is satisfied) must be in writing and contain the following information—
(a)whether the certificate relates to part of a scheme and, if so, which part;
(b)the employer pension scheme reference within the meaning of regulation 1(2) of the Employers' Duties (Registration and Compliance) Regulations (Northern Ireland) 2010;
(c)whether the certificate relates to all of the jobholders of the employer who are active members of the scheme or part-scheme in question;
(d)where the certificate relates to only some of the jobholders of the employer who are active members of the scheme or part-scheme (“the active members”)—
(i)the names and roles of the relevant jobholders;
(ii)where one or more of the active members have not been included in the certificate because they have chosen to pay contributions at a level such that the relevant quality requirement or alternative requirement is not met, the names and roles of those active members, and
(iii)where one or more of the active members have not been included in the certificate because, in the opinion of the person who gives the certificate, the contributions made by the employer and the member will clearly meet the relevant quality requirement, the names and roles of those active members;
(e)where the certificate is given with respect to an alternative requirement—
(i)under regulation 32E or 32G, which of the sets of requirements in regulation 32E applies, or
(ii)under regulation 32F, which of the sets of requirements in that regulation applies;
(f)where the certificate relates to a hybrid scheme to which regulation 43 applies, the percentages referred to in regulation 43(4)(a) and (b);
(g)where there is an upper limit to the amount of contributions that may be paid as referred to in regulation 32E(5) or 32F(8), that limit;
(h)the certification period, and
(i)whether that period has been amended and, if so, the previous certification period or periods.
32D.—(1) Paragraph (2) applies where—
(a)it is proposed to give, by or on behalf of an employer, a certificate under section 28(1) (certification that quality requirement or alternative requirement is satisfied) (“the further certificate”), and
(b)the certification period of one or more reference certificates has ended, or will end, within a period of 2 years before the day on which it is proposed that the certification period of the further certificate will begin.
(2) Where this paragraph applies, before the further certificate is given, the employer must—
(a)assess whether, during the certification period of any reference certificate as referred to in paragraph (1)(b) and in relation to the jobholders to whom that certificate applies, all of the elements of the alternative requirement or relevant quality requirement were, or will be, met;
(b)where an element of the alternative requirement or relevant quality requirement was not, or will not be, met, consider what (if any) action needs to be taken by the employer in order to ensure that the alternative requirement or relevant quality requirement will be met in relation to the jobholders to whom the further certificate will apply, for the proposed period of the further certificate, and take any such action;
(c)compile a record of—
(i)the assessment made under sub-paragraph (a), and
(ii)the action (if any) that the employer takes, as referred to in sub-paragraph (b);
(d)retain that record for a period of 6 years beginning with the day on which the record was compiled, and
(e)provide a copy of that record to the Regulator on receiving a notification from the Regulator requesting such a copy.
(3) Paragraph (2) applies even where, under regulation 32H(2), in relation to a reference certificate and the jobholders to whom it applies, the scheme is not to be treated by virtue of regulation 32A as having satisfied the relevant quality requirement.
(4) For the purposes of paragraphs (1) to (3), a “reference certificate” means a certificate under section 28(1) that has been given, by or on behalf of the employer, in relation to some or all of the jobholders to whom the further certificate is to apply.
32E.—(1) In relation to a money purchase scheme to which section 20 (quality requirement: UK money purchase schemes) applies F45..., the prescribed alternative requirement is the first, second or third set of requirements set out in paragraph (2), (3) or (4).
(2) The first set of requirements is that under the scheme—
(a)the employer of the relevant jobholder must pay contributions in respect of the jobholder;
(b)the employer's contribution must be equal to or more than 4% of the amount of the relevant jobholder's pensionable earnings in the certification period;
(c)the total amount of the contributions paid by the relevant jobholder and the employer must be equal to or more than 9% of the jobholder's pensionable earnings in the certification period, and
(d)the pensionable earnings of the relevant jobholder must be equal to or more than the basic pay of that jobholder.
(3) The second set of requirements is that—
(a)under the scheme—
(i)the employer of the relevant jobholder must pay contributions in respect of the jobholder;
(ii)the employer's contribution must be equal to or more than 3% of the amount of the relevant jobholder's pensionable earnings in the certification period;
(iii)the total amount of the contributions paid by the relevant jobholder and the employer must be equal to or more than 8% of the amount of the jobholder's pensionable earnings in the certification period, and
(iv)the pensionable earnings of the relevant jobholder must be equal to or more than the basic pay of that jobholder, and
(b)taking all of the relevant jobholders together, the pensionable earnings of those jobholders constitute at least 85% of the earnings of those jobholders in the certification period.
(4) The third set of requirements is that under the scheme—
(a)the employer of the relevant jobholder must pay contributions in respect of the jobholder;
(b)the employer's contribution must be equal to or more than 3% of the amount of the relevant jobholder's earnings in the certification period, and
(c)the total amount of the contributions paid by the relevant jobholder and the employer must be equal to or more than 7% of the amount of the jobholder's earnings in that period.
(5) Subject to paragraph (6), for the purposes of paragraphs (1) to (4), a scheme as referred to in paragraph (1) may satisfy the first, second or third set of requirements even though under the scheme there is an upper limit (however expressed) to the amount of contributions that may be paid by the employer or the relevant jobholder or both of those persons.
(6) The upper limit must not result in the payment of contributions by the employer, or by the employer and the relevant jobholder, that are less than those required by the relevant quality requirement.
(7) For the purposes of paragraphs (2) to (6), a reference to “the relevant jobholder” is a reference to each of the relevant jobholders.
Textual Amendments
F45Words in reg. 32E(1) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(2); 2020 c. 1, Sch. 5 para. 1(1)
32F.—(1) In relation to a personal pension scheme to which section 26 (quality requirement: UK personal pension schemes) applies or which is referred to in regulation 32J(1), the prescribed alternative requirement is the first, second or third set of requirements set out in paragraph (2), (4) or (6).
(2) The first set of requirements is that—
(a)all of the benefits that may be provided to the relevant jobholder under the scheme are money purchase benefits;
(b)there is, in relation to the relevant jobholder, an agreement between the provider of the scheme and the employer under which—
(i)the employer must pay contributions in respect of the jobholder;
(ii)the employer's contribution must be equal to or more than 4% of the amount of the jobholder's pensionable earnings in the certification period, and
(iii)the pensionable earnings of the jobholder must be equal to or more than the basic pay of that jobholder;
(c)if there is a shortfall, there is an agreement between the provider of the scheme and the relevant jobholder which provides that the jobholder must pay contributions which are equal to or more than the shortfall, and
(d)there are direct payment arrangements between the relevant jobholder and the employer within the meaning of section 107A of the 1993 Act (monitoring of employers' payments to personal pension schemes).
(3) In paragraph (2)(c) “shortfall” means the difference (if any) between—
(a)the employer's contributions in respect of the relevant jobholder under the agreement referred to in paragraph (2)(b), and
(b)9% of the amount of the relevant jobholder's pensionable earnings in the certification period, being earnings which are equal to or more than the basic pay of that jobholder.
(4) The second set of requirements is that—
(a)all of the benefits that may be provided to the relevant jobholder under the scheme are money purchase benefits;
(b)there is, in relation to the relevant jobholder, an agreement between the provider of the scheme and the employer under which—
(i)the employer must pay contributions in respect of the jobholder;
(ii)the employer's contribution must be equal to or more than 3% of the amount of the jobholder's pensionable earnings in the certification period, and
(iii)the pensionable earnings of the jobholder must be equal to or more than the basic pay of that jobholder;
(c)if there is a shortfall, there is an agreement between the provider of the scheme and the relevant jobholder which provides that the jobholder must pay contributions which are equal to or more than the shortfall;
(d)taking all of the relevant jobholders together, the pensionable earnings of the jobholders constitute at least 85% of the earnings of the jobholders in the certification period, and
(e)there are direct payment arrangements between the relevant jobholder and the employer within the meaning of section 107A of the 1993 Act.
(5) In paragraph (4)(c) “shortfall” means the difference (if any) between—
(a)the employer's contributions in respect of the relevant jobholder under the agreement referred to in paragraph (4)(b), and
(b)8% of the amount of the relevant jobholder's pensionable earnings in the certification period, being earnings which are equal to or more than the basic pay of that jobholder.
(6) The third set of requirements is that—
(a)all of the benefits that may be provided to the relevant jobholder under the scheme are money purchase benefits;
(b)there is, in relation to the relevant jobholder, an agreement between the provider of the scheme and the employer under which—
(i)the employer must pay contributions in respect of the jobholder, and
(ii)the employer's contribution must be equal to or more than 3% of the amount of the jobholder's earnings in the certification period;
(c)if there is a shortfall, there is an agreement between the provider of the scheme and the relevant jobholder which provides that the jobholder must pay contributions which are equal to or more than the shortfall, and
(d)there are direct payment arrangements between the relevant jobholder and the employer within the meaning of section 107A of the 1993 Act.
(7) In paragraph (6)(c) “shortfall” means the difference (if any) between—
(a)the employer's contributions in respect of the relevant jobholder under the agreement referred to in paragraph (6)(b), and
(b)7% of the amount of the relevant jobholder's earnings in the certification period.
(8) Subject to paragraph (9), for the purposes of paragraphs (1) to (7), a scheme as referred to in paragraph (1) may satisfy the first, second or third set of requirements even though under the agreements referred to in paragraphs (2) to (7) there is an upper limit (however expressed) to the amount of contributions that may be paid by the employer or the relevant jobholder or both of those persons.
(9) The upper limit must not result in the payment of contributions by the employer, or by the employer and the relevant jobholder, that are less than those required by the relevant quality requirement.
(10) For the purposes of paragraphs (2) to (9), a reference to “the relevant jobholder” is a reference to each of the relevant jobholders.
32G.—(1) Subject to paragraph (2), in relation to a hybrid scheme to the extent to which requirements within section 24(1)(a) (quality requirement: UK hybrid schemes) apply or which is referred to in regulation 32J(2), the prescribed alternative requirement is any of the sets of requirements set out in regulation 32E in relation to a money purchase scheme.
(2) Where, by virtue of a rule made under section 24(2) to (4), regulation 43(2) to (4) applies in relation to a hybrid scheme as referred to in paragraph (1), the prescribed alternative requirement is any of the sets of requirements set out in regulation 32E in relation to a money purchase scheme, as modified by regulation 43 but as if regulation 43 were modified as follows—
(a)in paragraph (2) for “paragraph (a) quality requirements” there were substituted “ elements of the alternative requirement ”;
(b)for paragraph (3)(a) there were substituted —
“(a)all of the elements of the alternative requirement are met apart from either or both of the employer's contribution requirement (“requirement X”) and the total contribution requirement;”;
(c)for paragraph (4)(a) there were substituted —
“(a)the extent to which requirement X is met as a proportion of the minimum rate of employer's contribution specified in regulation 32E(2)(b), (3)(a)(ii) or (4)(b), as the case may be”, and
(d)after paragraph (6) there were added—
“(7) For the purposes of paragraphs (2) to (4)—
“the alternative requirement” means any of the sets of requirements set out in regulation 32E in relation to a money purchase scheme;
“the employer's contribution requirement” means the requirement set out in regulation 32E(2)(b), (3)(a)(ii) or (4)(b), as the case may be;
“the total contribution requirement” means the requirement set out in regulation 32E(2)(c), (3)(a)(iii) or (4)(c), as the case may be.”.
32H.—(1) Where—
(a)a certificate has been given in relation to an employer and the employer's relevant jobholders with respect to a relevant quality requirement or an alternative requirement under regulation 32E, 32F or 32G;
(b)the Regulator is of the view referred to in paragraph (3), and
(c)one of the conditions referred to in paragraph (4) is, or both of them are, satisfied,
the Regulator may give to the employer a notice as referred to in paragraph (5).
(2) Subject to paragraphs (8) and (9), where the Regulator gives a notice as referred to in paragraph (5) and a requirement of the notice is not complied with within the time specified in the notice, the scheme is not to be treated by virtue of regulation 32A as having satisfied the relevant quality requirement in relation to the relevant jobholders.
(3) The view referred to is that, when the certificate was given, there were not reasonable grounds for a person to be of the opinion that the scheme was able to satisfy the relevant quality requirement or the applicable alternative requirement, as the case may be, with respect to one or more of the relevant jobholders throughout the certification period.
(4) The conditions referred to are that, in relation to all or any part of the certification period and one or more of the relevant jobholders—
(a)a scheme shortfall has occurred;
(b)where the alternative requirement in regulation 32E(3) (including as applied by regulation 32G) or 32F(4) applied, the condition referred to in regulation 32E(3)(b) or 32F(4)(d) was not met.
(5) The notice referred to is a notice with respect to one or more of the relevant jobholders (not necessarily all of the relevant jobholders referred to in paragraph (4)) and the relevant payment period, requiring the employer, within the period specified in the notice, to pay to the trustees, managers or provider of the scheme—
(a)subject to sub-paragraph (b), where paragraph (4)(a) applies, the scheme shortfall, or
(b)where paragraph (4)(b) applies (whether or not paragraph (4)(a) also applies), the shortfall between the contributions that were required to be paid by the employer and those relevant jobholders under the requirements of the scheme or the agreements referred to in regulation 32F(4), as the case may be, and the contributions that were required to be paid by those persons under the first set of requirements in regulation 32E or 32F respectively.
(6) A notice as referred to in paragraph (5) may also require the employer, within a period specified in the notice, to amend the certificate, under regulation 32B, so that the certification period ends on a specified day, being a day before the last day of the certification period but not before the last day of the relevant payment period.
(7) A notice as referred to in paragraph (5) must be copied to—
(a)in the case of a money purchase or hybrid scheme, the trustees or managers of the scheme, or
(b)in the case of a personal pension scheme, the provider of the scheme.
(8) Where a notice as referred to in paragraph (5) has been given and, under regulation 32B, the employer amends the certificate so that the certification period ends before the last day of the relevant payment period—
(a)the relevant payment period shall be treated as if it ended on the last day of the new certification period;
(b)the employer must, within a period of 2 weeks beginning with the day on which the certificate was amended, notify the Regulator in writing of the amendment, and
(c)the Regulator may decide to alter the period, as set out in the notice as referred to in paragraph (5), within which the employer must pay a shortfall of contributions as referred to in that paragraph.
(9) Where the Regulator decides under paragraph (8)(c) to alter the period within which the employer must pay a shortfall, the Regulator must give a notice to the employer informing the employer of the new period within which the shortfall must be paid.
(10) For the purposes of this regulation—
“the relevant payment period” means a period, set out in the notice as referred to in paragraph (5), that constitutes all or part of the certification period;
“scheme shortfall” means the shortfall between the contributions that are required to be paid by the employer and a relevant jobholder under the scheme, contribution agreements or like agreements referred to in regulation 32F, as the case may be, and the contributions that are required to be paid by those persons under the relevant quality requirement or the applicable alternative requirement (ignoring the requirements in regulations 32E(3)(b) and 32F(4)(d)), as the case may be.
32I.—(1) During the first transitional period referred to in section 29(1) (transitional periods for money purchase and personal pension schemes) and the second transitional period referred to in section 29(3)F46... there are substituted for the percentages referred to in the provisions mentioned in Column 1 of the Table the percentage shown in the corresponding entry for the transitional period in question.
Table | ||
---|---|---|
Provision of Regulations | 1st Transitional Period | 2nd Transitional Period |
Regulations 32E(2)(b) and 32F(2)(b)(ii) | 2% | 3% |
(first set of requirements – employer) | ||
Regulations 32E(2)(c) and 32F(3)(b) | 3% | 6% |
(first set of requirements – total contributions) | ||
Regulations 32E(3)(a)(ii) and 32F(4)(b)(ii) | 1% | 2% |
(second set of requirements – employer) | ||
Regulations 32E(3)(a)(iii) and 32F(5)(b) | 2% | 5% |
(second set of requirements – total contributions) | ||
Regulations 32E(4)(b) and 32F(6)(b)(ii) | 1% | 2% |
(third set of requirements – employer) | ||
Regulations 32E(4)(c) and 32F(7)(b) | 2% | 5% |
(third set of requirements – total contributions) |
Textual Amendments
F46Words in reg. 32I(1) omitted (1.4.2014) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/89), regs. 1, 2(2)
F4732J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
32K.—(1) In this Part—
“alternative requirement” means an alternative requirement prescribed by regulation 32E, 32F or 32G, including regulations 32E and 32F as modified by regulation 32I;
“basic pay” means the gross earnings of the jobholder from the jobholder's employment by the employer, disregarding the gross amount of—
any commission, bonuses, overtime or similar payments;
any shift premium pay, and
any reasonable allowance with respect to—
any duty of the jobholder, such as a duty in connection with the role of fire or bomb warden, that is ancillary to the main duties of the jobholder's employment;
the cost of relocation of the jobholder to a different place of work;
in a case not covered by sub-paragraph (ii), the purchase, lease or maintenance of a vehicle;
in a case not covered by sub-paragraph (ii) or (iii), the purchase, lease or maintenance of an item;
in a case not covered by sub-paragraph (ii), (iii) or (iv), the delivery of a service to the jobholder;
“certification period” means the period for which a certificate is in force;
“earnings” has the same meaning as in section 13(3) (qualifying earnings);
“pensionable earnings” means the gross earnings of the jobholder on which contributions are payable to the pension scheme in question by the employer or the jobholder;
“shift premium pay” means, where the employer applies different rates of pay to different periods of time for which the jobholder works within a certification period, the difference between the earnings that result from the application of the different rates of pay to the periods to which each of them respectively applies and the earnings that would result from the application of the lowest of the different rates of pay to the total time worked during the certification period.
(2) In regulations 32E to 32J and this regulation “certificate” means a certificate that is given in accordance with regulations 32B to 32D.]
Textual Amendments
32L.—(1) A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if section 23A(1)(a) (alternative quality requirements for UK defined benefits schemes) is satisfied and for the purpose of that section, the scheme is of a prescribed description if the conditions in paragraph (2) are satisfied.
(2) The conditions referred to in paragraph (1) are—
(a)the benefits provided to the member are calculated by reference to factors which include the contributions made to the scheme by or on behalf of or in respect of the member;
(b)the contributions referred to in sub-paragraph (a) are converted in accordance with the scheme rules, as soon as reasonably practicable and no later than one month after their receipt into the scheme, into a right to an income for life;
(c)the benefits payable to the member under the scheme are payable no later than the member’s pensionable age;
(d)following any conversion referred to in sub-paragraph (b), the amount of the member’s benefits under the scheme cannot be reduced unless this is at the member’s request;
(e)following any valuation of the scheme’s assets and determination of its liabilities, the trustees or managers of the scheme have absolute discretion to use any excess assets to increase the benefits of the members in relation to whose contributions the excess assets may be attributed, and
(f)where a member’s benefits are increased using the excess assets referred to in sub-paragraph (e), the amount of those benefits cannot be reduced unless this is at the member’s request.
32M.—(1) A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if section 23A(1)(b) (alternative quality requirements for UK defined benefits schemes) is satisfied.
(2) Terms defined for the purpose of section 23A have the meanings prescribed in the following paragraphs.
(3) Subject to paragraphs (4) [F49, (5A)] and (6), the relevant members are the active members of the defined benefits scheme of which the jobholder is a member.
(4) [F50Subject to paragraph (5A),] where there is or was, as the case may be, a material difference in the cost of providing the benefits accruing for different groups of relevant members over the relevant period by taking into account the criteria under which members accrue or accrued benefits including—
(a)the rate at which benefits accrue or accrued;
(b)the provision of survivor’s benefits;
(c)the normal pension age;
(d)the definition of “pensionable earnings” used by the scheme;
(e)the method of revaluation provided for by Schedule 2 to the 1993 Act (methods of revaluing accrued pension benefits);
(f)the method of an annual increase in the rate of pension provided for under Article 51 of the 1995 Order (annual increase in rate of pension) or under the scheme rules;
(g)the maximum pensionable service period;
(h)the calculation of service, and
(i)the terms for retirement before normal pension age,
the relevant members are the active members of each such group.
(5) For the purposes of paragraph (4), whether a difference in cost is a material difference is to be determined by the actuary.
[F51(5A) Subject to paragraph (5C), where the conditions in paragraph (5B) are met, the employer of the jobholder may choose, notwithstanding paragraph (4), that the relevant members are the members of the scheme who were active members and in contracted-out employment on the effective date of the most recent written report from an actuary.
(5B) The conditions to be met for the purposes of paragraph (5A) are—
(a)the jobholder was in contracted-out employment on 5th April 2016, and
(b)the rules of the scheme of which the jobholder is a member have not been amended, on or after the coming into operation of these Regulations, in any way which would mean that the rules of the scheme would not satisfy the contracting-out requirements if those requirements were still in operation.
(5C) Paragraph (5A) applies until the earlier of—
(a)the date the first written report determining whether there is, or was, a material difference in the cost of providing the benefits accruing for different groups of relevant members over the relevant period, taking into account the criteria mentioned in paragraph (4), is signed by an actuary after 5th April 2016;
(b)5th April 2019.
(5D) For the purposes of paragraph (5A), the effective date of the most recent written report is the date by reference to which the information in that report is stated.]
(6) Subject to [F52paragraphs (4) and (5A)], in the case of a multi-employer scheme, the employer of the jobholder may choose that the relevant members are the active members who are also employed by that employer.
(7) Subject to paragraph (8), the relevant period is—
(a)where the most recent written report signed (including by way of an electronic signature (within the meaning given by section 7(2) of the Electronic Communications Act 2000) by an actuary provides details of the cost of accruals by reference to a period which begins later than the date of that report, that period, and
(b)in any other case, any period of 12 months.
(8) Where, after the date of the report referred to in paragraph (7)(a) or the period referred to in paragraph (7)(b) begins (whether or not it has ended), a change is made to the benefits provided to a relevant member, the relevant period is a period of 12 months commencing with the day on which that change takes effect.
(9) Relevant earnings are the earnings which the scheme uses to determine pensionable earnings provided that they are [F53equal to or more than] the relevant member’s—
(a)qualifying earnings;
[F54(b)basic pay;]
(c)F55... basic pay and, taking all the relevant members together, the pensionable earnings of those members constitute at least 85% of the earnings of those members in the relevant period;
[F56(d)earnings, or]
(e)basic pay above—
(i)the amount of the lower earnings limit specified for the purposes of section 5(1)(a)(i) of the Contributions and Benefits Act (earnings limits and thresholds for Class 1 contributions), or
(ii)the amount of the basic state pension specified in the first figure in section 44(4) of the Contributions and Benefits Act (Category A retirement pension).
(10) Subject to paragraph (11), for the purposes of section 23A(1)(b), the prescribed percentage is, in relation to—
(a)paragraph (9)(a) and (c), 10%;
(b)paragraph (9)(b), 11%;
(c)paragraph (9)(d), 9%, and
(d)paragraph (9)(e), 13%.
(11) Where the scheme does not provide pension benefits payable on the death of a relevant member, the respective percentages mentioned in paragraph (10) are to be reduced by 1%.
(12) In this regulation—
“actuary” means an actuary appointed by the scheme or the employer;
“basic pay” means the gross earnings of the relevant member from their employment by the employer, disregarding the gross amount of—
any commission, bonuses, overtime or similar payments;
any shift premium pay, as defined in regulation 32K as if—
“jobholder” read “relevant member”, and
“within a certification period” and “during the certification period” were omitted, and
any reasonable allowance with respect to—
any duty of the relevant member, such as a duty in connection with the role of fire or bomb warden, that is ancillary to the main duties of the relevant member’s employment;
the cost of relocation of the relevant member to a different place of work;
in a case not covered by sub-paragraph (ii), the purchase, lease or maintenance of a vehicle;
in a case not covered by sub-paragraph (ii) or (iii), the purchase, lease or maintenance of an item;
in a case not covered by sub-paragraph (ii), (iii) or (iv), the delivery of a service to the relevant member;
[F57“contracted-out employment” has the meaning given in section 4(1) of the 1993 Act (meaning of “contracted-out” employment);
“contracting-out requirements” means the requirements set out in section 5 of the 1993 Act (requirements for certification of schemes: general) as they had effect immediately before 6th April 2016;]
“multi-employer scheme” means an occupational pension scheme in relation to which there is more than one employer;
“normal pension age” has the meaning given by section 175 of the 1993 Act;
“pensionable earnings” means the gross earnings of the relevant member on which contributions are payable to the pension scheme in question by the employer or the relevant member.]
Textual Amendments
F49Word in reg. 32M(3) inserted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(a)
F50Words in reg. 32M(4) inserted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(b)
F51Reg. 32M(5A)-(5D) inserted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(c)
F52Words in reg. 32M(6) substituted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(d)
F53Words in reg. 32M(9) inserted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(e)(i)
F54Reg. 32M(9)(b) substituted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(e)(ii)
F55Words in reg. 32M(9)(c) omitted (6.4.2016) by virtue of The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/142), regs. 1, 2(5)(e)(iii)
F5833. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5934. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
35.—(1) The conditions prescribed for the purposes of section 17(1)(c) (automatic enrolment schemes) are—
(a)that the scheme must be—
(i)an occupational pension scheme within section 18(a) F61... (occupational pension schemes with main administration in the UK or in an EEA state other than the UK), or
(ii)a personal pension scheme where the operation of the scheme—
(aa)is regulated by a competent authority, and
(bb)is carried on by a person who is in relation to that activity authorised by a competent [F62authority;]
F63(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F64(c)except as provided in paragraph (1A), that the provisions governing any part of a scheme which provides money purchase benefits must not include a provision that allows for—
(i)any amount to be deducted from any payments made to the scheme by or on behalf of or in respect of the jobholder;
(ii)any amount to be deducted from any income or capital gain arising from the investment of such payments, or
(iii)the value of the jobholder’s rights under the scheme to be reduced by any amount,
where the amount is to be paid to a third party under an agreement between the employer and the third party.]
[F65(1A) Paragraph (1)(c) does not apply where an employer has entered into a legally enforceable agreement with a third party before 10th May 2013 under which an amount is to be paid to the third party in one or more of the ways set out in paragraph (1)(c)(i) to (iii).]
(2) For the purposes of this regulation—
[F66“competent authority” means the Financial Conduct Authority or the Pensions Regulator;]
“regulatory requirements” includes provisions of legislation that concern tax;
“relevant benefits” means—
any money purchase benefits applicable to the jobholder, and
in relation to a defined benefits scheme, or the defined benefits element of a hybrid scheme, that provides for a sum of money to be made available for the provision of benefits to a member, that sum.
[F67“third party” means any person other than—
the jobholder;
where the scheme is an occupational pension scheme, the trustees or managers of the scheme, or
where the scheme is a personal pension scheme, the provider of the scheme.]]
Textual Amendments
F60Reg. 35 substituted (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/237), regs. 1(1)(a), 2(4)
F61Words in reg. 35(1)(a)(i) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(4)(a); 2020 c. 1, Sch. 5 para. 1(1)
F62Word in reg. 35(1)(a)(ii)(bb) substituted (14.9.2013) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/221), regs. 1, 2(a)(i)
F63Reg. 35(1)(b) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(4)(b); 2020 c. 1, Sch. 5 para. 1(1)
F64Reg. 35(1)(c) added (14.9.2013) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/221), regs. 1, 2(a)(iii)
F65Reg. 35(1A) inserted (14.9.2013) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/221), regs. 1, 2(b)
F66Words in reg. 35(2) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(4)(c); 2020 c. 1, Sch. 5 para. 1(1)
36.—(1) A pension scheme which provides for average salary benefits to be provided to or in respect of a jobholder is not a qualifying scheme if, subject to [F68paragraphs (2A) and (3)], the scheme has any of the features specified in paragraph (2).
(2) The specified features are that, in relation to any jobholder who has accrued rights to benefits under the scheme (“accrued benefits”)—
(a)there is no provision for revaluation of such benefits;
(b)such benefits are to be revalued at less than the minimum rate, or
[F69(c)a discretionary power may be exercised in the revaluation of such benefits,]
at any time when the jobholder’s pensionable service is continuing.
[F70(2A) Paragraph (1) does not apply to a scheme with the feature specified in paragraph (2)(b) if—
(a)the funding of the scheme is based on the assumption that accrued benefits would be revalued at or above the minimum rate, and
(b)such funding is provided for in the scheme’s statement of funding principles under Article 202 of the Pensions (Northern Ireland) Order 2005 or, if the scheme is not required to have such a statement, in an equivalent statement of the scheme’s funding plan.]
(3) Paragraph (1) does not apply to a scheme with the feature specified in paragraph (2)(c) if—
(a)the funding of the scheme takes account of the exercise of the discretionary power and does so on the assumption that accrued benefits would be revalued at or above the minimum rate, and
(b)such funding is provided for in the scheme’s statement of funding principles under Article 202 of the Pensions (Northern Ireland) Order 2005(2) or, if the scheme is not required to have such a statement, in an equivalent statement of the scheme’s funding plan.
[F71(4) For the purposes of this regulation, the minimum rate on a revaluation of accrued benefits is either—
(a)where a scheme is a scheme established under section 1 of the 2014 Act (schemes for persons in public service) or is a new public body pension scheme as defined in section 31(4) of the 2014 Act, an annual increase or decrease by the relevant percentage for the year by reference to which the revaluation is made, or
(b)in any other case, an annual increase by whichever is the lesser or the least of—
(i)the percentage increase in the retail prices index for the year by reference to which the revaluation is made;
(ii)the percentage increase in the general level of prices for the year by reference to which the revaluation is made, and
(iii)2.5%.
(5) In this regulation—
“the 2014 Act” means the Public Service Pensions Act (Northern Ireland) 2014;
“general level of prices” means the general level of prices determined in accordance with regulation 36(5) of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (certain schemes providing average salary benefits excluded from being qualifying schemes);
“relevant percentage” means—
where the scheme requires revaluation of accrued benefits by reference to a change in prices, the percentage change in prices specified in an order under section 9(2) of the 2014 Act (revaluation), or
where the scheme requires revaluation of accrued benefits by reference to a change in earnings, the percentage change in earnings specified in an order under section 9(2) of the 2014 Act;
“retail prices index” means—
the general index of retail prices (for all items) published by the Statistics Board, or
where that index is not published for a month, any substituted index or figures published by the Board.]
Textual Amendments
F68Words in reg. 36(1) substituted (1.4.2014) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/89), regs. 1, 2(3)(a)
F69Reg. 36(2)(c) substituted (1.11.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment No. 3) Regulations (Northern Ireland) 2012 (S.R. 2012/390), regs. 1, 2(a)
F70Reg. 36(2A) inserted (1.4.2014) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/89), regs. 1, 2(3)(b)
F71Reg. 36(4)(5) substituted (1.4.2014) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/89), regs. 1, 2(3)(c)
Commencement Information
37.—(1) Paragraph (2) applies for the purposes of [F72section 23(1)(c)] (test scheme).
(2) The following must be satisfied in relation to a test scheme—
(a)the requirements of [F73section 80] of the 1993 Act (basis of revaluation), and
(b)the requirements of Article 51 of the 1995 Order(3) (annual increase in rate of pension) [F74in relation to a scheme which provides for a member to be entitled to a pension commencing at the appropriate age and continuing for life].
[F75(3) For the purposes of paragraph (2)(a)—
(a)a test scheme which falls within section 23(2)(a) and a test scheme which falls within regulation 39A(2) must satisfy the requirements of section 80 of the 1993 Act by reference to the final salary method, and
(b)a test scheme to which regulation 39A(3) applies must satisfy the requirements of section 80 of the 1993 Act by reference to the average salary method or the final salary method.]
Textual Amendments
F72Words in reg. 37(1) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(16)(a)
F73Words in reg. 37(2)(a) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(7)(a)
F74Words in reg. 37(2)(b) added (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(16)(b)
F75Reg. 37(3) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(7)(b)
Commencement Information
38.—(1) For the purposes of making a relevant determination, the appropriate age prescribed for a member whose pensionable age is over 65 is the age at which the member attains pensionable age.
(2) In this regulation “relevant determination” means a determination under section 22 (test scheme standard) as to whether a scheme satisfies the test scheme standard in relation to a jobholder.]
Textual Amendments
39.—(1) This regulation applies for the purposes of section 22(4) (test scheme standard).
(2) No person other than—
(a)the scheme actuary, or
(b)the employer of the relevant members of the scheme,
may certify that a scheme satisfies the test scheme standard.
(3) An employer may certify a scheme under paragraph (2)(b) only in cases that do not require any calculation, comparison or assessment of a description usually carried out by actuaries.
(4) In determining whether a scheme satisfies the test scheme standard, a scheme actuary or employer—
(a)must have regard to the benefits to be provided under the scheme for persons who, at the date by reference to which the determination is made (which may precede the date on which it is made), are relevant members of the scheme, and
(b)must not have regard to—
(i)pension credit benefits;
(ii)death benefits;
(iii)discretionary benefits (apart from those arising from discretionary pre-retirement revaluation made in the case of schemes providing for average salary benefits);
(iv)survivors’ benefits;
(v)F77... money purchase benefits;
(vi)benefits in respect of any person who is not a jobholder for the purposes of the Act;
(vii)benefits in respect of any jobholder whose annual rate of benefit accrual under the scheme has been reduced below the rate specified in section 23(4)(a) (test scheme), where the reduction is made as a result of a request made by the jobholder in question in accordance with scheme rules, or
(viii)benefits in respect of any jobholder who has given notice under section 8 (jobholder’s right to opt out).
(5) A scheme actuary or employer may not certify that a scheme satisfies the test scheme standard if the benefits to be provided for more than 10% of relevant members are not at least as valuable as the benefits which would be provided for them under a test scheme.
(6) In determining whether—
(a)any of paragraphs (3) to (5) apply in relation to a scheme, or
(b)a scheme otherwise satisfies the test scheme standard,
a scheme actuary or employer must follow any guidance issued by the Department under section 22(5) which is for the time being in force.
(7) “Scheme actuary” has the meaning given in section 22(7) except—
F78(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)where the scheme is a defined benefits or hybrid scheme within section 18(c) and there is an actuary appointed to the scheme who satisfies the requirements of regulations made under Article 47(5) of the 1995 Order(4) (professional advisers), or
(c)in any other circumstances where, by virtue of regulations made under Article 47 of the 1995 Order, the scheme is not required to appoint a scheme actuary.
(8) In any case falling within paragraph (7)(b), “scheme actuary” means the actuary referred to in that paragraph who is appointed to the scheme.
(9) “Relevant members” has the meaning given in section 22(2).
Textual Amendments
F77Words in reg. 39(4)(b)(v) omitted (1.7.2012) by virtue of The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(18)
F78Reg. 39(7)(a) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(5); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
39A.—(1) For the purposes of section 23(6) (test scheme), the requirement relating to the sum of money is specified in paragraph (2) in the case of a final salary lump sum test scheme and paragraph (3) in the case of an average salary lump sum test scheme.
(2) The requirement for a final salary lump sum test scheme is that the sum of money to be made available for the provision of benefits to a member amounts to 16% of final pensionable pay, multiplied by the number of years of pensionable service up to a maximum of 40 years.
(3) The requirement for an average salary lump sum test scheme is that either of the requirements specified in paragraph (4) or (5) is met.
(4) The requirement in this paragraph is that the sum of money to be made available for the provision of benefits to a member amounts to 16% of average annual qualifying earnings during pensionable service multiplied by the number of years of pensionable service up to a maximum of 40 years.
(5) The requirement in this paragraph is that the sum of money to be made available for the provision of benefits to a member amounts to the sum of—
(a)8% of average annual qualifying earnings during pensionable service multiplied by the number of years of pensionable service up to a maximum of 40 years, plus
(b)during any period in which a member is deferred, an amount equal to an annual increase on accrued rights at 3.5% above any increase that is required by virtue of regulation 37(2)(a).
(6) For the purposes of paragraphs (4) and (5), average annual qualifying earnings are to be calculated on the basis that each year’s qualifying earnings are revalued during pensionable service at—
(a)the minimum rate specified in regulation 36(4), where paragraph (4) applies, and
(b)3.5% above the minimum rate specified in regulation 36(4), where paragraph (5) applies.
(7) In this regulation—
“average salary lump sum test scheme” means a test scheme falling within section 23(2)(b) under which the sum of money is determined by reference to average qualifying earnings over the period of pensionable service;
“final pensionable pay” means average annual qualifying earnings in the last 3 tax years preceding the end of pensionable service;
“final salary lump sum test scheme” means a test scheme falling within section 23(2)(b) under which the sum of money is determined by reference to final pensionable pay.]
Textual Amendments
40. In this Part—
“the paragraph (a) quality requirements” means the requirements for a money purchase scheme under section 20 (referred to in relation to hybrid schemes in paragraph (a) of section 24(1) (quality requirements: UK hybrid schemes));
“the paragraph (b) quality requirements” means the requirements for a defined benefits scheme under sections 21 to [F8023A] (referred to in relation to hybrid schemes in paragraph (b) of section 24(1));
“relevant rule” means any rule made under section 24(2) to (4).
Textual Amendments
F80Word in reg. 40 substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 11
Commencement Information
F8141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
43.—(1) [F82Paragraphs (2) to (4)] apply where a relevant rule—
(a)specifies a description of hybrid schemes, and
(b)provides that—
(i)the provisions of any scheme of that description which relate to defined benefits and the provisions of the scheme relating to money purchase benefits are to be treated as if they provided for benefits under separate schemes;
(ii)in respect of the money purchase benefits provisions, the paragraph (a) quality requirements are to apply;
(iii)in respect of the defined benefits provisions, the paragraph (b) quality requirements are to apply, and
(iv)those quality requirements are to apply to the scheme subject to the modifications made by this regulation.
(2) Notwithstanding that not all of the paragraph (a) quality requirements or the paragraph (b) quality requirements are satisfied in relation to the scheme, those requirements are nevertheless to be treated as having been satisfied in relation to any jobholder in the circumstances set out in paragraph (3).
(3) The circumstances are that—
(a)all of the paragraph (a) quality requirements are met apart from either or both of the requirement in section 20(1)(b) (“requirement X”) and the requirement in section 20(1)(c);
[F83(b)all of the paragraph (b) quality requirements are met apart from the relevant benefit requirement (“requirement Y”), and]
(c)having carried out the calculations set out in paragraph (4), the aggregate of the resulting percentages is at least 100.
(4) Each of the following is to be calculated as a percentage—
(a)the extent to which requirement X is met as a proportion of the minimum rate of employer’s contribution specified in section 20(1)(b);
[F84(b)the extent to which requirement Y is met as a proportion of—
(i)where the requirement in subsection (4) of section 23 (test scheme) applies, the annual rate of pension specified in that subsection, or
(ii)where a requirement in paragraph (4), (6) or (7) of regulation 39A applies, the sum of money to be made available for the provision of benefits as specified in the relevant paragraph.]
[F85(5) Where paragraphs (2) to (4) have effect in relation to a hybrid scheme of the relevant description, regulation 39 is to be read as if, for paragraph (5), there were substituted—
“(5) A scheme actuary or employer may not certify that a scheme satisfies the test scheme standard if the aggregate percentage referred to in regulation 43(3)(c) is less than 100 in relation to more than 10% of relevant members.”.
(6) In this regulation “the relevant benefit requirement” means—
(a)the requirements in subsection (4) of section 23 where that subsection applies, or
(b)one of the requirements specified in regulation 39A where that regulation applies.]
Textual Amendments
F82Words in reg. 43(1) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(20)(a)
F83Reg. 43(3)(b) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(20)(b)
F84Reg. 43(4)(b) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(20)(c)
F85Reg. 43(5)(6) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(20)(d)
Commencement Information
44. A pension scheme that has its main administration outside the [F87United Kingdom] is an occupational pension scheme for the purposes of section 18(c) (occupational pension schemes) if it is an occupational pension scheme within the meaning of section 1(1) of the 1993 Act(5).
Textual Amendments
F86Words in reg. 44 heading substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(6); 2020 c. 1, Sch. 5 para. 1(1)
F87Words in reg. 44 substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(6); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
45.—(1) A money purchase scheme within section [F8818(c)] (occupational pension schemes) satisfies the quality requirement for the purposes of section 25 in relation to a jobholder—
(a)if it satisfies the requirements for a money purchase scheme under section 20(1), F89...
F89(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) For the purposes of paragraph (1), section 20(1) is to be read as if for “that has its main administration in the United Kingdom” there were substituted “within section [F8818(c)]”.
(3) A defined benefits scheme within section [F8818(c)] satisfies the quality requirement for the purposes of section 25 in relation to the jobholder—
(a)if it satisfies the requirements for a defined benefits scheme under sections 21 to [F9023A], F91...
F91(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) For the purposes of paragraph (3), [F92sections 21 and 23A are] to be read as if for “that has its main administration in the United Kingdom” there were substituted “within section [F8818(c)]”.
(5) Section 24 (quality requirement: UK hybrid schemes) applies to any hybrid scheme within section [F8818(c)] as it applies to a hybrid scheme that has its main administration in the United Kingdom.
(6) For the purposes of paragraph (5)—
(a)the reference in section 24(1)(a) to the requirements for a money purchase scheme under section 20, and
(b)the reference in section 24(1)(b) to the requirements for a defined benefits scheme under sections 21 to [F9323A],
are to be read subject to the modifications made by paragraphs (2) and (4).
(7) Accordingly, a hybrid scheme within section [F9418(c)] satisfies the quality requirement for the purposes of section 25 in relation to the jobholder if the scheme falls within a description of hybrid schemes specified in any rule made under section 24(2) to (4) and either—
(a)the scheme satisfies such of the requirements referred to in paragraph (6)(a) or (b) as the rule in question may specify as being appropriate to schemes of that description, subject to any prescribed modification of those requirements which is referred to in that rule, F95...
F95(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F88Word in reg. 45(1)-(5) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(7)(a); 2020 c. 1, Sch. 5 para. 1(1)
F89Reg. 45(1)(b) and word omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(7)(b); 2020 c. 1, Sch. 5 para. 1(1)
F90Word in reg. 45(3)(a) substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 12(a)
F91Reg. 45(3)(b) and word omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(7)(b); 2020 c. 1, Sch. 5 para. 1(1)
F92Words in reg. 45(4) substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 12(b)
F93Word in reg. 45(6)(b) substituted (6.8.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/310), regs. 1, 12(a)
F94Word in reg. 45(7) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(7)(a); 2020 c. 1, Sch. 5 para. 1(1)
F95Reg. 45(7)(b) and word omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(7)(b); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
46. A pension scheme to which section 26 (quality requirement: UK personal pension schemes) does not apply, satisfies the quality requirement for the purposes of section 27 (quality requirement: other personal pension schemes) in relation to a jobholder—
(a)if the conditions in section 26(3) to (7) are satisfied, F96...
F96(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F96Reg. 46(b) and word omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(8); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
47.—(1) Where—
(a)the requirements set out in paragraphs (2) and (3) are satisfied, and
(b)the requirement set out in one of paragraphs (4), (5), (6) and (7) is satisfied,
section 16(1)(b) (qualifying schemes) does not apply in relation to [F97an occupational pension scheme] or a personal pension scheme to which section 25 or 27 (quality requirement: non-UK occupational pension schemes or other personal pension schemes) applies.
(2) The requirements to be satisfied are that—
(a)the scheme is an occupational pension scheme and there is, in the country or territory in which it has its main administration, a body—
(i)which regulates occupational pension schemes, and
(ii)which regulates that scheme, or
(b)the scheme is a personal pension scheme and there is, in the country or territory in which the personal pension scheme provider is established, a body—
(i)which regulates personal pension schemes, and
(ii)which regulates the personal pension scheme provider in relation to that scheme.
(3) The requirement to be satisfied is that the regulatory requirements applicable to [F98the occupational pension scheme] or the personal pension scheme provide that some of the benefits applicable to the jobholder may be designated for the purpose of providing that jobholder with an income for life.
(4) The requirement to be satisfied is that the scheme is a qualifying overseas pension scheme.
(5) The requirement to be satisfied is that relief from tax is given in respect of contributions made by an individual under a double taxation agreement for which a deduction of tax is given under the Income and Corporation Taxes Act 1988(6).
(6) The requirement to be satisfied is that relief from tax is given in respect of contributions made by an individual under an arrangement entered into by the individual for which a deduction of tax is given under Chapter 2 of Part 5 of the Income Tax (Earnings and Pensions) Act 2003(7) (employment income: deductions allowed from earnings) for that tax year in accordance with paragraph 51 of Schedule 36 to the Finance Act 2004(8) (pension schemes etc).
(7) This paragraph applies in relation to [F99any money purchase benefits applicable to the jobholder] and the requirement to be satisfied is that the employer’s contribution, however calculated, includes an additional amount, the value of which represents the value of any relief from tax which would have been applicable in relation to the jobholder’s contributions if the scheme had been registered under Chapter 2 of Part 4 of the Finance Act 2004.
(8) For the purposes of this regulation—
“double taxation agreement” means an agreement having effect by virtue of section 788 of the Income and Corporation Taxes Act 1988 (relief by agreement with other territories);
“qualifying overseas pension scheme” has the meaning given in Schedule 33 to the Finance Act 2004 (overseas pension schemes: migrant member relief).
Textual Amendments
F97Words in reg. 47(1) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(21)(a)
F98Words in reg. 47(3) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(21)(b)
F99Words in reg. 47(7) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(21)(c)
Commencement Information
47A. For the purposes of paragraph (b) of the definition of “provider” in section 78 (interpretation of Part), a provider is a person whose normal business includes the provision of personal pensions.]
Textual Amendments
48. For regulation 16 of the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997(9) (prescribed time in which an employer must make payments to trustees or managers) substitute—
16.—(1) Except as provided in paragraph (2), the prescribed period for the purposes of Article 49(8)(10) (amount deducted from earnings to be paid to the trustees or managers of the scheme within a prescribed period) [F101is—
(a)where the contribution payable on behalf of an active member is paid to the trustees or managers of the scheme by means of an electronic communication, 22 days; or
(b)in any other case, 19 days,
commencing on the day following the last day of the month in which the amount is deducted from the earnings in question.]
(2) Where a jobholder becomes an active member of an occupational pension scheme in accordance with arrangements provided for in regulation 6, 13, 18, 28 or 29 of the 2010 Regulations, in relation to any contributions deducted between the relevant date and the end of the opt out period, the prescribed period for the purposes of Article 49(8) is the period commencing on the relevant date and ending on the last day of the second month after the month which includes the relevant date.
(3) For the purposes of this regulation—
“the 2008 Act” means the Pensions (No. 2) Act (Northern Ireland) 2008(11);
“the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010;
“automatic enrolment date” has the meaning given by section 3(7) of the 2008 Act;
“automatic re-enrolment date” means the date determined in accordance with regulation 12 of the 2010 Regulations;
[F102“electronic communication” has the same meaning as in section 4(1) of the Electronic Communications Act (Northern Ireland) 2001;]
“enrolment date” means the date determined in accordance with regulation 18(6) of the 2010 Regulations;
“jobholder” has the meaning given by section 1(1) of the 2008 Act;
“opt out period” means the period determined in accordance with regulation 9 of the 2010 Regulations within which a jobholder who has become an active member of an occupational pension scheme in accordance with arrangements under section 3(2) [F103, 5(2) or 7(3)] of the 2008 Act, may give notice under section 8 of that Act;
“relevant date” means the automatic enrolment date, the automatic re-enrolment date or the enrolment date, as the case may be, or for a jobholder to whom regulation 28 or 29 of the 2010 Regulations applies, the day or date mentioned in regulation 6 of those Regulations as modified by regulation 28 or 29, as the case may be.”.
Textual Amendments
F101Words in reg. 48 substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(23)(a)
F102Words in reg. 48 inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(23)(b)(i)
F103Words in reg. 48 inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(23)(b)(ii)
Commencement Information
49. For regulation 5 of the Personal Pension Schemes (Payments by Employers) Regulations (Northern Ireland) 2000(12) (prescribed period for the purpose of calculating the due date for the payment of any contribution on behalf of an employee) substitute—
5.—(1) Except as provided in paragraph (2), the prescribed period for the purposes of section 107A(15)(b) (meaning of “due date” where a contribution payable under the direct payment arrangements falls to be paid on behalf of the employee) [F104is the period of—
(a)where the contribution payable under the direct payment arrangements is paid to the trustees or managers of the scheme by means of an electronic communication, 22 days, or
(b)in any other case, 19 days,
commencing on the day following the last day of the month in which the deduction was made from the employee’s earnings.]
(2) Where [F105an employee] becomes an active member of a personal pension scheme in accordance with arrangements provided for in regulation 6, 13, 18, 28 or 29 of the 2010 Regulations, in relation to any contributions deducted between the relevant date and the end of the opt out period, the prescribed period for the purposes of section 107A(15)(b) is the period commencing on the relevant date and ending on the last day of the second month after the month which includes the relevant date.
(3) For the purposes of this regulation—
“the 2008 Act” means the Pensions (No. 2) Act (Northern Ireland) 2008;
“the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010;
“automatic enrolment date” has the meaning given by section 3(7) of the 2008 Act;
“automatic re-enrolment date” means the date determined in accordance with regulation 12 of the 2010 Regulations;
[F106“electronic communication” has the same meaning as in section 4(1) of the Electronic Communications Act (Northern Ireland) 2001;]
“enrolment date” means the date determined in accordance with regulation 18(6) of the 2010 Regulations;
“jobholder” has the meaning given by section 1(1) of the 2008 Act;
“opt out period” means the period determined in accordance with regulation 9 of the 2010 Regulations within which a jobholder who has become an active member of an occupational pension scheme in accordance with arrangements under section 3(2) [F107, 5(2) or 7(3)] of the 2008 Act, may give notice under section 8 of that Act;
“relevant date” means the automatic enrolment date, the automatic re-enrolment date or the enrolment date, as the case may be, or for a jobholder to whom regulation 28 or 29 of the 2010 Regulations applies, the day or date mentioned in regulation 6 of those Regulations as modified by regulation 28 or 29, as the case may be.”.
Textual Amendments
F104Words in reg. 49 substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(24)(a)
F105Words in reg. 49 substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(24)(b)
F106Words in reg. 49 inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(24)(c)(i)
F107Words in reg. 49 inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(24)(c)(ii)
Commencement Information
50.—(1) This regulation defines “due date” for the purposes of section 37 (unpaid contributions notices).
(2) Subject to paragraphs (3) to (6), “due date” means the [F10822nd] 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), 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.
[F109(3) Where a jobholder becomes an active member of a qualifying scheme or a worker is enrolled pursuant to section 9 (workers without qualifying earnings) in a scheme which meets the requirements of section 9, 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 [F11022nd 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, in which case paragraph (6) applies.
(6) Where a scheme used by an employer to comply with sections 2 to 9—
(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 107A of the 1993 Act;
“payment schedule” has the meaning given in Article 85 of the 1995 Order;
[F111“relevant date” means the date from which active membership is effective.]
“schedule of contributions” has the meaning given in Article 206(2) of the Pensions (Northern Ireland) Order 2005.
Textual Amendments
F108Word in reg. 50(2) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 2(25)
F109Reg. 50(3) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(10)(a)
F110Words in reg. 50(4) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(10)(b)
F111Words in reg. 50(7) substituted (1.11.2013) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/243), regs. 1(1)(a), 4(10)(c)
Commencement Information
51. Paragraph 16(4) of the Schedule to the Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997(13) and the Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2000(14) are revoked.
Sealed with the Official Seal of the Department for Social Development on 19th March 2010
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: