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The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2016 (revoked)
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Statutory Instruments
2016 No. 435
Pensions
The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2016 (revoked)F1
Made
23rd March 2016
Coming into force
6th April 2016
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Order revoked (6.4.2017) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2017 (S.I. 2017/394), art. 4(b)
EXPLANATORY NOTE
(This note is not part of the Order)
This Order makes provision under sections 14 and 15A of the Pensions Act 2008 (c. 30) (“the Act”).
Article 2 increases the amount in section 13(1)(b) of the Act (qualifying earnings) from £42,385 to £43,000. 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 and not more than the amount specified in subsection (1)(b) of that section.
Article 3 specifies rounded figures for the purposes of sections 3(6B), 5(7B) and 13(2) of the Act. 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) provide 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. This article prescribes rounded figures in respect of pay reference periods of less than 12 months.
Article 4 revokes article 3 of the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2015 (S.I. 2015/468).
An analysis of the impact of this legislation has been made. The analysis is published at https://www.gov.uk/government/statistics/automatic-enrolment-review-of-the-earnings-trigger-and-qualifying-earnings-band-for-201617.
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