Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations2

After regulation 5 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 20102 (pay reference periods for the purposes of sections 20(1)(b) and (c) and 26(4)(b) and (5)(b)) insert—

PART 1AExemption

Exemption of European employers5A

Sections 2(1), 3(2), 5(2), 7(3), 9(2) and 543 (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 employer4.