The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2019
Accordingly the Department for Communities makes the following Order:
Citation, commencement and interpretation1.
(1)
This Order may be cited as the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2019 and shall come into operation on 6th April 2019.
(2)
In this Order any reference to a numbered section is a reference to the section of the Pensions (No. 2) Act (Northern Ireland) 2008 bearing that number.
Increase of amounts2.
In section 13(1) (qualifying earnings)—
(a)
(b)
Rounded figures3.
For a pay reference period referred to in an entry in column 1 of the Table—
(a)
(b)
(c)
the upper amount of qualifying earnings (see section 13(1)(b)), is the rounded figure in the corresponding entry in column 4 of the Table.
Column 1 Pay reference period | Column 2 Automatic enrolment and automatic re-enrolment earnings trigger: rounded figure | Column 3 Lower amount of qualifying earnings: rounded figure | Column 4 Upper amount of qualifying earnings: rounded figure |
|---|---|---|---|
1 week | £192 | £118 | £962 |
2 weeks | £384 | £236 | £1,924 |
4 weeks | £768 | £472 | £3,847 |
1 month | £833 | £512 | £4,167 |
3 months | £2,499 | £1,534 | £12,500 |
6 months | £4,998 | £3,068 | £25,000 |
Revocation4.
Sealed with the Official Seal of the Department for Communities on 7th March 2019
This Order, which corresponds to an Order (S.I. 2019/374) made by the Secretary of State for Work and Pensions under sections 14(2) and 15A(1) of the Pensions Act 2008, substitutes the amounts of the automatic enrolment and re-enrolment qualifying earnings band and specifies rounded figures for certain pay reference periods.
For the purposes of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”), a jobholder who earns qualifying earnings of a specified amount is automatically enrolled or, as the case may be, re-enrolled into a pension scheme (the revised figures which “trigger” automatic enrolment or re-enrolment can be found in Article 3 of this Order). Once in the scheme, the pension contributions of such a jobholder are calculated by reference to qualifying earnings.
Section 13 of the Act provides that a person’s qualifying earnings are earnings of more than the amount specified in subsection (1)(a) of that section but not more than the amount specified in subsection (1)(b) of that section. Article 2 of this Order increases the amounts referred to in section 13(1)(a) and (b).
The amounts specified in sections 3(1)(c), 5(1)(c) and 13(1) of the Act are in relation to a pay reference period of 12 months. Sections 3(6B), 5(7B) and 13(2) of the Act provide respectively that where a pay reference period is less or more than 12 months, the amounts specified in sections 3(1)(c), 5(1)(c) and 13(1) apply as if they were proportionately less or more. Article 3 of this Order provides rounded figures in respect of specified pay reference periods other than 12 months for the purposes of sections 3(6B), 5(7B) and 13(2). Rounding caters for different types of worker and for pay periods other than 12 months used by employers and enables the pay reference period to be tailored to their specific circumstances.
Article 4 of this Order makes a revocation.