http://www.legislation.gov.uk/nisr/2010/123/regulation/5
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
Tax
en
PENSIONS
Statute Law Database
2024-05-20
Expert Participation
2012-06-07
These Regulations make provision as to how sections 2 to 9 of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”) (“the employers’ duties”) apply to employers. Those duties include the duty on an employer (under section 3 of the Act) to make prescribed arrangements by which jobholders become active members of automatic enrolment pension schemes. These Regulations also set the transitional periods for money purchase and personal pension schemes and for defined benefits and hybrid schemes.
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 2(1)
(1A)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
reg. 2(3)(a)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 2(9)
(10)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
reg. 2(3)(c)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 3(1A)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
reg. 2(4)(a)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg 4A
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
reg. 2(6)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 5(a)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
reg. 2(7)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 3(5)
(6)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2012
reg. 3
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 3(5)(b)
The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016
reg. 3(2)(c)(i)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 3(5)(d) and preceding word
The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016
reg. 3(2)(c)(ii)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 5(a)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2016
reg. 2(2)(a)(i)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 5(a)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2016
reg. 2(2)(a)(ii)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 5(b)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2016
reg. 2(2)(b)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 5
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 1(1)
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 2(10)
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2017
reg. 2(3)(c)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 4B-4C
The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2017
reg. 2(4)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 4B(5)
The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017
reg. 2(a)
reg. 1
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers' Duties (Implementation) Regulations (Northern Ireland) 2010
The Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010
reg. 4B(7)(a)(i)
The Employers’ Duties (Miscellaneous Amendments) Regulations (Northern Ireland) 2017
reg. 2(b)
reg. 1
Transitional periods for money purchase and personal pension schemesI15
For the purposes of section 29 (transitional periods for money purchase and personal pension schemes)—
a
the first transitional period is 4 years F1 and 4 months , beginning with the coming into operation of section 20 (quality requirement: UK money purchase schemes), and
b
the second transitional period is one year, beginning with the end of the first transitional period.