Source: http://www.legislation.gov.uk/cy/nia/2008/13/part/1/chapter/1/data.xht?view=snippet&wrap=true
Timestamp: 2019-06-20 12:18:10
Document Index: 72314557

Matched Legal Cases: ['ART 1', 'art. 2', 'art. 2', 'art. 268', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 268', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 268', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 268', 'art. 2', 'art. 2', 'art 4', 'art. 268', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 11', 'art 12', 'art 12', 'art 12', 'art 12', 'art. 4', 'art. 7', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

PART 1N.I.PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
CHAPTER 1N.I.EMPLOYERS' DUTIES
JobholdersN.I.
1—(1) For the purposes of this Part a jobholder is a worker—
(a)who is working or ordinarily works in Northern Ireland under the worker's contract,
(b)who is aged at least 16 and under 75, and
(c)to whom qualifying earnings are payable by the employer in the relevant pay reference period (see sections 13 and 15).
(2) Where a jobholder has more than one employer, or a succession of employers, this Chapter applies separately in relation to each employment.
(3) Accordingly—
(a)references to the employer are references to the employer concerned;
(b)references to membership of a pension scheme are references to membership in relation to the employment concerned.
I1S. 1 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Employers' dutiesN.I.
Continuity of scheme membershipN.I.
2—(1) If a jobholder is an active member of a qualifying scheme, the employer must not take any action, or make any omission, by which (without the jobholder ceasing to be employed by the employer)—
(a)the jobholder ceases to be an active member of the scheme, or
(b)the scheme ceases to be a qualifying scheme.
(2) Subsection (1) is not contravened if the jobholder remains an active member of another qualifying scheme.
[F1(3) Subsection (1) is not contravened if by virtue of section 5 the jobholder becomes an active member of an automatic enrolment scheme with effect from—
(a)the day after the cessation referred to in paragraph (a) or (b) of subsection (1), or
(b)a day within the prescribed period (if a period is prescribed).]
(4) Subsection (1) is not contravened if the action or omission is at the jobholder's request.
(5) In this Part as it applies in the case of any jobholder, references to a qualifying scheme are references to a pension scheme which is a qualifying scheme in relation to that jobholder (see section 16).
F1S. 2(3) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(1), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
C2S. 2(1): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))
I2S. 2 partly in force; s. 2 in force for certain purposes at Royal Assent see s. 118(2)
I3S. 2 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Automatic enrolmentN.I.
[F23—(1) This section applies to a jobholder—
(a)who is aged at least 22,
(b)who has not reached pensionable age, and
(c)to whom earnings of more than [F3£10,000 ]are payable by the employer in the relevant pay reference period (see section 15).]
(2) The employer must make prescribed arrangements by which the jobholder becomes an active member of an automatic enrolment scheme with effect from the automatic enrolment date.
(3) Subsection (2) does not apply if the jobholder was an active member of a qualifying scheme on the automatic enrolment date.
(4) Subsection (2) does not apply if, within the prescribed period before the automatic enrolment date, the jobholder ceased to be an active member of a qualifying scheme because of any action or omission by the jobholder.
(5) For the purposes of arrangements under subsection (2) regulations may require information to be provided to any person by the employer or—
(a)where the arrangements relate to an occupational pension scheme, the trustees or managers of the scheme;
(b)where the arrangements relate to a personal pension scheme, the provider of the scheme.
(6) For the purposes of arrangements made under subsection (2) in relation to a personal pension scheme, regulations may deem an agreement to exist (subject to section 8) between the jobholder and the provider of the scheme for the jobholder to be an active member of the scheme on terms and conditions determined in accordance with the regulations.
[F4(6A) In this section “earnings” has the meaning given in section 13(3).
(6B) In the case of a pay reference period of less or more than 12 months, subsection (1) applies as if the amount in paragraph (c) were proportionately less or more.]
(7) The automatic enrolment date, in relation to any person, is the first day on which this section applies to the person as a jobholder of the employer.[F5This is subject to section 4.]
(8) In this Part as it applies in the case of any jobholder, references to an automatic enrolment scheme are references to a pension scheme which is an automatic enrolment scheme in relation to that jobholder (see section 17).
F2S. 3(1) substituted (30.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 6(1), 34(3); S.R. 2012/265, art. 2(2)(a)
F3Sum in s. 3(1)(c) substituted (6.4.2014) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2014 (S.R. 2014/81), arts. 1(1), 2(1)
F4S. 3(6A)(6B) inserted (30.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 6(2), 34(3); S.R. 2012/265, art. 2(2)(a)
F5Words in s. 3(7) added (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(1), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
C3S. 3(2): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))
C4S. 3(6B) modified (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 3
I4S. 3 partly in force; s. 3 in force for certain purposes at Royal Assent see s. 118(2)
I5S. 3 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Postponement or disapplication of automatic enrolmentN.I.
[F64—(1) Where—
(a)an employer (E) gives to a person employed by E on E's staging date (“the worker”) notice that E intends to defer automatic enrolment for the worker until a date specified in the notice (“the deferral date”), and
(b)any prescribed requirements in relation to the notice are met,
the worker's automatic enrolment date is the deferral date if on that date section 3 applies to the worker as a jobholder of E; if not, subsection (4) applies.
(a)a person (“the worker”) begins to be employed by an employer (E) after E's staging date,
(b)E gives the worker notice that E intends to defer automatic enrolment until a date specified in the notice (“the deferral date”), and
(c)any prescribed requirements in relation to the notice are met,
(a)a person (“the worker”) employed by an employer (E) becomes, after E's staging date, a jobholder to whom section 3 applies,
(4) Where this subsection applies, section 3(2) does not apply in relation to any employment of the worker by E in the period beginning with the starting day and ending with the deferral date.
(5) A notice under this section may be given on or before the starting day or within a prescribed period after that day.
(6) The deferral date may be any date in the period of 3 months after the starting day.
(7) An employer who gives a worker a notice under subsection (1) or (2) may not give the worker a notice under subsection (3) in relation to any occasion on or before the deferral date specified in the notice on which the worker becomes a jobholder to whom section 3 applies.
“staging date”, in relation to an employer of a particular description, means the date prescribed under section 12 in relation to employers of that description;
“starting day” means—
E's staging date, in the case of a notice under subsection (1);
the day on which the worker begins to be employed by E, in the case of a notice under subsection (2);
the day on which the worker becomes a jobholder to whom section 3 applies, in the case of a notice under subsection (3).]
F6S. 4 substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(2), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
I6S. 4 partly in force; s. 4 in force for certain purposes at Royal Assent see s. 118(2)
Automatic re-enrolmentN.I.
5—[F7(1) This section applies to a jobholder—
(c)to whom earnings of more than [F8£10,000 ]are payable by the employer in the relevant pay reference period (see section 15).]
[F9(1A) This section also applies to a jobholder who—
(a)is aged at least 22,
(b)has not reached pensionable age, and
(c)is not an active member of a qualifying scheme because there has been a period beginning at any time after the jobholder's automatic enrolment date during which the requirements of section 1(1)(a) or (c) were not met (so that the person was not a jobholder for that period).
(1B) This section also applies to a jobholder who has ceased to be an active member of a qualifying scheme because of something other than an action or omission by the jobholder.]
(2) The employer must make prescribed arrangements by which the jobholder becomes an active member of an automatic enrolment scheme with effect from the automatic re-enrolment date.
(3) Subsection (2) does not apply if the jobholder was an active member of a qualifying scheme on the automatic re-enrolment date.
[F10(3A) Subsection (2) does not apply if the jobholder's automatic enrolment date is deferred under section 4 from a date before the automatic re-enrolment date to a date after the automatic re-enrolment date.]
F11(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) For the purposes of arrangements under subsection (2) regulations may require information to be provided to any person by the employer or—
(7) For the purposes of arrangements made under subsection (2) in relation to a personal pension scheme, regulations may deem an agreement to exist (subject to section 8) between the jobholder and the provider of the scheme for the jobholder to be an active member of the scheme on terms and conditions determined in accordance with the regulations.
[F13(7A) In this section “earnings” has the meaning given in section 13(3).
(7B) In the case of a pay reference period of less or more than 12 months, subsection (1) applies as if the amount in paragraph (c) were proportionately less or more.]
(8) Automatic re-enrolment dates are datesF14... that are to be determined in accordance with regulations.
F7S. 5(1) substituted (30.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 6(3), 34(3); S.R. 2012/265, art. 2(2)(a)
F8Sum in s. 5(1)(c) substituted (6.4.2014) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2014 (S.R. 2014/81), arts. 1(1), 2(1)
F9S. 5(1A)-(1B) inserted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(2), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F10S. 5(3A) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 36(2), 53(1); S.R. 2015/307, art. 2(1)(b)
F11S. 5(4) repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(3)(b), 53(1); S.R. 2015/307, art. 2(1)(c)
F12S. 5(5) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(3), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F13S. 5(7A)(7B) inserted (30.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 6(4), 34(3); S.R. 2012/265, art. 2(2)(a)
F14Words in s. 5(8) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(4), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
C5S. 5(2): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))
C6S. 5(2) excluded by S.R. 2010/122, reg. 14 (as substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs., 2(8))
C7S. 5(7B) modified (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 3
I7S. 5 partly in force; s. 5 in force for certain purposes at Royal Assent see s. 118(2)
I8S. 5 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Timing of automatic re-enrolmentN.I.
6—(1) Regulations under section 5(8) must either—
(a)secure that for any jobholder there is no automatic re-enrolment date less than three years after the jobholder's automatic enrolment date, and that there is not more than one automatic re-enrolment date in any period of three years, or
(b)secure that for any employer there is not more than one automatic re-enrolment date in any period of [F152 years and 9 months] .
(2) Subsection (1) does not restrict the provision that regulations may make about the timing of a jobholder's automatic re-enrolment date (“the relevant date”) in the following cases.
F16(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The [F17first case] is where—
(a)F18... the jobholder ceases to be an active member of a qualifying scheme F19...,
(b)that event is not the effect of any action or omission by the jobholder F20..., and
(c)the relevant date is the jobholder's first automatic re-enrolment date after that [F21event] .
(5) The [F22second case] is where—
(a)there is a period beginning at any time after the jobholder's automatic enrolment date during which the requirements of section 1(1)(a) or (c) are not met (so that the person is not a jobholder for that period), and
(b)the relevant date is the jobholder's first automatic re-enrolment date after that period.
F23(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Words in s. 6(1)(b) substituted (2.6.2012 for specified purposes, 1.4.2015 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 8, 34(1)(3); S.R. 2015/206, art. 2
F16S. 6(3) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
F17Words in s. 6(4) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
F18Words in s. 6(4)(a) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F19Words in s. 6(4)(a) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F20Words in s. 6(4)(b) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(c), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F21Word in s. 6(4)(c) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(d), 34(1)(3); S.R. 2012/265, art. 2(1)(a)
F22Words in s. 6(5) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(c), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
F23S. 6(6) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
I9S. 6 partly in force; s. 6 in force for certain purposes at Royal Assent see s. 118(2)
I10S. 6 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Jobholder's right to opt inN.I.
7—(1) This section applies to a jobholder who is not an active member of a qualifying scheme.
(2) But it does not apply at a time when—
(a)arrangements are required to be made under section 3 or 5 in respect of the jobholder, F24...
(3) The jobholder may by notice require the employer to arrange for the jobholder to become an active member of an automatic enrolment scheme.
(4) The Department may by regulations make provision—
(a)about the form and content of the notice;
(b)about the arrangements that the employer is required to make;
(c)for determining the date with effect from which the jobholder is to become an active member under the arrangements.
(5) For the purposes of arrangements under subsection (3) regulations may require information to be provided to any person by the employer or—
(6) For the purposes of arrangements made under subsection (3) in relation to a personal pension scheme, regulations may deem an agreement to exist (subject to section 8) between the jobholder and the provider of the scheme for the jobholder to be an active member of the scheme on terms and conditions determined in accordance with the regulations.
(7) Subsections (8) and (9) apply where a jobholder becomes an active member of an automatic enrolment scheme in pursuance of a notice under this section and, within the period of 12 months beginning with the day on which that notice was given—
(a)ceases to be an active member of that scheme, and
(b)gives the employer a further notice under this section.
(8) The further notice does not have effect to require the employer to arrange for the jobholder to become an active member of an automatic enrolment scheme.
(9) But any arrangements the employer makes for the jobholder to become, within that period, an active member of such a scheme must be made in accordance with regulations under this section.
F24S. 7(2)(b) and preceding word omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(5), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
C8S. 7(3): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))
I11S. 7 partly in force; s. 7 in force for certain purposes at Royal Assent see s. 118(2)
I12S. 7 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Jobholder's right to opt outN.I.
8—(1) This section applies on any occasion when arrangements under section 3(2), 5(2) or 7(3) apply to a jobholder (arrangements for the jobholder to become an active member of an automatic enrolment scheme).
(2) If the jobholder gives notice under this section—
(a)the jobholder is to be treated for all purposes as not having become an active member of the scheme on that occasion;
(b)any contributions paid by the jobholder or by the employer on behalf or in respect of the jobholder, on the basis that the jobholder has become an active member of the scheme on that occasion must be refunded in accordance with prescribed requirements.
(3) Regulations under subsection (2)(b) may, in particular, make provision about—
(a)the time within which contributions must be refunded;
(b)how the amount to be refunded is calculated;
(c)the procedure for refunding contributions.
(4) The Department may by regulations make further provision in relation to notices under this section.
(5) The regulations may in particular make provision—
(a)as to the form and content of a notice;
(b)as to the period within which a notice must be given;
(c)as to the person to whom a notice must be given;
(d)requiring any person to make prescribed arrangements for enabling notices to be given;
(e)requiring any person to take prescribed action in consequence of a notice (in addition to any action prescribed under subsection (2)(b)).
(6) The regulations must provide for the notice—
(a)to include information about the effect in relation to jobholders of giving notice under this section, and
(b)to be signed or otherwise authorised by the jobholder.
I13S. 8 partly in force; s. 8 in force for certain purposes at Royal Assent see s. 118(2)
I14S. 8 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Duty in relation to workers without qualifying earningsN.I.
Workers without qualifying earningsN.I.
9—(1) This section applies to a worker—
(a)to whom paragraphs (a) and (b) of section 1(1) apply (working in Northern Ireland and aged between 16 and 75),
(b)to whom paragraph (c) of section 1(1) does not apply (qualifying earnings), and
(c)who is not an active member of a pension scheme that satisfies the requirements of this section.
(2) The worker may by notice require the employer to arrange for the worker to become an active member of a pension scheme that satisfies the requirements of this section.
(3) The Department may by regulations make provision—
(c)for determining the date with effect from which the worker is (subject to compliance with any requirements of the scheme) to become an active member under the arrangements.
(4) Subsections (5) and (6) apply where a worker becomes an active member of a pension scheme in pursuance of a notice under this section and, within the period of 12 months beginning with the day on which that notice was given—
(a)ceases to be an active member of that scheme because of any action or omission by the worker, and
(5) The further notice does not have effect to require the employer to arrange for the worker to become an active member of a pension scheme.
(6) But any arrangements the employer makes for the worker to become, within that period, an active member of a pension scheme that satisfies the requirements of this section must be made in accordance with regulations under this section.
(7) A pension scheme satisfies the requirements of this section if—
(a)it is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and
(b)in the case of a personal pension scheme, there are, in relation to the worker concerned, direct payment arrangements (within the meaning of section 107A of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) (in this Act referred to as “the Pension Schemes Act”)) between the worker and the employer.
C9S. 9(2): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))
I15S. 9 partly in force; s. 9 in force for certain purposes at Royal Assent see s. 118(2)
I16S. 9 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
10—(1) The Department [F25may] make provision by regulations—
(a)for F26... jobholders to be given information about the effect of sections 2 to 8 in relation to them;
(b)for F27... workers to whom section 9 applies to be given information about the effect of that section in relation to them;
(2) Regulations under this section [F28may in particular make provision about] —
F25Word in s. 10(1) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(1)(a)(i), 53(1); S.R. 2015/307, art. 2(1)(c)
F26Word in s. 10(1)(a) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(1)(a)(ii), 53(1); S.R. 2015/307, art. 2(1)(c)
F27Word in s. 10(1)(b) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(1)(a)(ii), 53(1); S.R. 2015/307, art. 2(1)(c)
F28Words in s. 10(2) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(1)(b), 53(1); S.R. 2015/307, art. 2(1)(c)
I17S. 10 partly in force; s. 10 in force for certain purposes at Royal Assent see s. 118(2)
I18S. 10 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
I19S. 11 partly in force; s. 11 in force for certain purposes at Royal Assent see s. 118(2)
I20S. 12 partly in force; s. 12 in force for certain purposes at Royal Assent see s. 118(2)
[F29Qualifying earnings and earnings trigger]N.I.
F29S. 13 crossheading substituted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 9(2), 34(3); S.R. 2012/233, art. 2(2)(d)
Qualifying earningsN.I.
13—(1) A person's qualifying earnings in a pay reference period of 12 months are the part (if any) of the gross earnings payable to that person in that period that is—
(a)more than [F30£6,032], and
(b)not more than [F31£46,350].
(2) In the case of a pay reference period of less or more than 12 months, subsection (1) applies as if the amounts in paragraphs (a) and (b) were proportionately less or more.
(3) In this section, “earnings”, in relation to a person, means sums of any of the following descriptions that are payable to the person in connection with the person's employment—
(a)salary, wages, commission, bonuses and overtime;
(b)statutory sick pay under Part 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (in this Act referred to as “the Contributions and Benefits Act”);
(c)statutory maternity pay under Part 12 of that Act;
(d)[F32statutory paternity pay ] under Part 12ZA of that Act;
(e)statutory adoption pay under Part 12ZB of that Act;
[F33(ea)statutory shared parental pay under Part 12ZC of that Act;]
(f)sums prescribed for the purposes of this section.
F30Sum in s. 13(1)(a) substituted (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 2(a)
F31Sum in s. 13(1)(b) substituted (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 2(b)
F32Words in s. 13(3)(d) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 8(a); S.R. 2015/86, art. 4(2)(g) (with art. 7(2))
F33S. 13(3)(ea) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 8(b); S.R. 2015/86, art. 3(2)(h)
C10S. 13(2) modified (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 3
I21S. 13 partly in force; s. 13 in force for certain purposes at Royal Assent see s. 118(2)
I22S. 13 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Review of [F34earnings trigger and] qualifying earnings bandN.I.
14 Whenever the Secretary of State makes an order under section 14 of the Pensions Act 2008 (c. 30) (review of [F35earnings trigger and] qualifying earnings band), the Department may make a corresponding order for Northern Ireland.
F34Words in s. 14 heading inserted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 9(1), 34(3); S.R. 2012/233, art. 2(2)(d)
F35Words in s. 14 inserted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 9(1), 34(3); S.R. 2012/233, art. 2(2)(d)
I23S. 14 partly in force; s. 14 in force for certain purposes at Royal Assent see s. 118(2)
I24S. 14 in operation at 8.6.2012 in so far as not already in operation by S.R. 2012/236, art. 2(a)
Pay reference periodN.I.
15—(1) In relation to any person a pay reference period is the period prescribed.
(a)make provision for determining a person's earnings in any pay reference period;
I25S. 15 partly in force; s. 15 in force for certain purposes at Royal Assent see s. 118(2)
I26S. 15 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
[F36Power to specify rounded figuresN.I.
15A—(1) Whenever the Secretary of State makes an order under section 15A of the Pensions Act 2008 specifying rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) of that Act, the Department may make an order specifying corresponding rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) of this Act.
(2) A rounded figure so specified applies in place of the amount that would otherwise apply.]
F36S. 15A inserted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 10, 34(1)(3); S.R. 2012/233, art. 2(1)(a)
Qualifying schemes and automatic enrolment schemesN.I.
Qualifying schemesN.I.
16—(1) A pension scheme is a qualifying scheme in relation to a jobholder (J) if—
(a)it is an occupational pension scheme or a personal pension scheme,
(b)it is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and
(c)while J is an active member, the scheme satisfies the quality requirement in relation to J.
(2) The Department may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.
(3) The Department may by regulations provide that a scheme is not a qualifying scheme in relation to J if—
F37(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F38(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F39(ab). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or
(c)the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.
[F40(3A) See also paragraphs1(4) and 2(4) of Schedule 18 to the Pensions Act (Northern Ireland) 2015, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.]
F41(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37S. 16(3)(a) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)
F38S. 16(3)(aa) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)
F39S. 16(3)(ab) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)
F40S. 16(3A) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(3); S.R. 2015/307, art. 2(1)(n)
F41S. 16(4)(5) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(4); S.R. 2015/307, art. 2(1)(n)
I27S. 16 partly in force; s. 16 in force for certain purposes at Royal Assent see s. 118(2)
I28S. 16 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Automatic enrolment schemesN.I.
17—(1) A pension scheme is an automatic enrolment scheme in relation to a jobholder (J) if—
(a)it is a qualifying scheme in relation to J,
(b)it satisfies the conditions in subsection (2), and
(c)it satisfies any further conditions prescribed.
(2) The conditions mentioned in subsection (1)(b) are that—
(a)no provision of the scheme prevents the employer from making arrangements prescribed under section 3(2), 5(2) or 7(4) for J to become an active member of the scheme;
(b)no provision of the scheme requires J to express a choice in relation to any matter, or to provide any information, in order to remain an active member.
I29S. 17 partly in force; s. 17 in force for certain purposes at Royal Assent see s. 118(2)
I30S. 17 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Occupational pension schemesN.I.
18 For the purposes of this Part, each of these is an occupational pension scheme—
(a)an occupational pension scheme within the meaning of section 1(1) of the Pension Schemes Act that has its main administration in the United Kingdom;
(b)an institution for occupational retirement provision within the meaning of Article 6(a) of the IORP Directive that has its main administration in an EEA state other than the United Kingdom;
I31S. 18 partly in force; s. 18 in force for certain purposes at Royal Assent see s. 118(2)
I32S. 18 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Personal pension schemesN.I.
19 For the purposes of this Part, a personal pension scheme is a pension scheme that is not an occupational pension scheme.
I33S. 19 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Quality requirementsN.I.
Quality requirement: UK money purchase schemesN.I.
20—(1) A money purchase scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if under the scheme—
(a)the jobholder's employer must pay contributions in respect of the jobholder;
(b)the employer's contribution, however calculated, must be equal to or more than 3% of the amount of the jobholder's qualifying earnings in the relevant pay reference period;
(c)the total amount of contributions paid by the jobholder and the employer, however calculated, must be equal to or more than 8% of the amount of the jobholder's qualifying earnings in the relevant pay reference period.
F42(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F42S. 20(2) omitted (6.4.2012) by virtue of The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012 (S.R. 2012/120), regs. 1(a), 3(2)
C11S. 20(1) modified (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (S.R. 2010/122), regs. 1(1), 45(2) (as amended (1.7.2012) by S.R. 2012/237, regs. 1(1)(b), 2(2))
I34S. 20 partly in force; s. 20 in force for certain purposes at Royal Assent see s. 118(2)
I35S. 20 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
[F4321 A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the test scheme standard in relation to that jobholder]
F43S. 21 substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 80
C12S. 21 modified (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (S.R. 2010/122), regs. 1(1), 45(4) (as amended (1.7.2012) by S.R. 2012/237, regs. 1(1)(b), 2(2))
I36S. 21 partly in force; s. 21 in force for certain purposes at Royal Assent see s. 118(2)
I37S. 21 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Test scheme standardN.I.
22—(1) A scheme satisfies the test scheme standard in relation to a jobholder (J) if the pensions to be provided for the relevant members of the scheme are broadly equivalent to, or better than, the pensions which would be provided for them under a test scheme.
[F44(2) Subject to subsection (3), the relevant members are J and all active members who are jobholders of the same employer as J.]
(3) In applying this section the pensions to be provided for relevant members must be considered as a whole.
(4) The Department may by regulations make provision for the manner of, and criteria for, determining whether the pensions to be provided for the relevant members under a scheme are broadly equivalent to, or better than, the pensions which would be provided for them under a test scheme.
(5) Regulations under subsection (4) may provide for the determination to be made in accordance with guidance issued from time to time by the Department.
(6) The Department may by regulations provide that a scheme only satisfies the test scheme standard if the scheme actuary certifies that it does.
(7) Except in prescribed circumstances, the scheme actuary is the actuary appointed under Article 47(1)(b) of the Pensions (Northern Ireland) Order 1995 (NI 22) (in this Act referred to as “the 1995 Order”) (professional advisers) in relation to the scheme.
[F45(8) In the case of a scheme under which a sum of money is made available for the provision of benefits to a relevant member, references in this section to pensions are to be read as references to such sums.]
F44S. 22(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 81
F45S. 22(8) added (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 12(1), 34(1)(3); S.R. 2012/265, art. 2(1)(c)
I38S. 22 partly in force; s. 22 in force for certain purposes at Royal Assent see s. 118(2)
I39S. 22 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Test schemeN.I.
[F4623—(1) A test scheme is an occupational pension scheme which satisfies—
(a)the requirement in subsection (2),
(b)the requirement in subsection (4) or requirements prescribed under subsection (6) (as appropriate), and
(c)any further requirements that are prescribed.
(2) The scheme must either—
(a)provide for a member to be entitled to a pension commencing at the appropriate age and continuing for life, or
(b)provide for a sum of money to be made available for the provision of benefits to a member commencing at the appropriate age and continuing for life.
(3) The appropriate age is 65 or any higher age prescribed.
(4) In the case of a scheme that provides entitlement to a pension as mentioned in subsection (2)(a), the annual rate of the pension at the appropriate age must be—
(a)1/120th of average qualifying earnings in the last three tax years preceding the end of pensionable service,
(b)the number of years of pensionable service, up to a maximum of 40.
(5) Section 13(1) (qualifying earnings) applies for the purposes of subsection (4) as if the reference to a pay reference period were a reference to a tax year.
(6) In the case of a scheme that provides for a sum of money to be made available as mentioned in subsection (2)(b), regulations must prescribe requirements relating to that sum.]
F46S. 23 substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 12(2), 34(1)(3); S.R. 2012/265, art. 2(1)(c)
I40S. 23 partly in force; s. 23 in force for certain purposes at Royal Assent see s. 118(2)
[F47Alternative quality requirements for UK defined benefits schemesN.I.
23A—(1) The Department may by regulations provide that a defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if any one or more of the following is satisfied—
(a)the scheme is of a prescribed description and satisfies the quality requirement under section 20 in relation to that jobholder;
(b)the cost of providing the benefits accruing for or in respect of the relevant members over a relevant period would require contributions to be made of a total amount equal to at least a prescribed percentage of the members' total relevant earnings over that period;
(c)in the case of each of at least 90% of the relevant members, the cost of providing the benefits accruing for or in respect of the member over a relevant period would require contributions to be made of a total amount equal to at least a prescribed percentage of the member's total relevant earnings over that period.
“contributions” means contributions to the scheme by, or on behalf or in respect of, a relevant member;
“relevant earnings” means earnings of a prescribed description;
“relevant members” means members of the scheme of a prescribed description;
“relevant period” means a period specified in or determined in accordance with the regulations.
(3) A percentage prescribed under subsection (1)(b) or (c) must be at least 8%.
(4) Regulations under subsection (1)(b) or (c) may make provision—
(a)about how to calculate whether the requirement is satisfied, including provision requiring the calculation to be made in accordance with prescribed methods or assumptions;
(b)requiring benefits of a prescribed description to be disregarded in determining whether the requirement is satisfied;
(c)that a scheme only satisfies the requirement if the scheme actuary certifies that it does; and for this purpose “scheme actuary” has the prescribed meaning.
(5) Section 13(3) (meaning of “earnings”) applies for the purposes of this section as it applies for the purposes of that section.]
F47S. 23A inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(2), 53(1); S.R. 2015/307, art. 2(1)(d)
Quality requirement: UK hybrid schemesN.I.
24—(1) A hybrid scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the requirements mentioned in whichever of these is the appropriate paragraph—
(a)the requirements for a money purchase scheme under section 20, subject to any prescribed modifications;
(b)the requirements for a defined benefits scheme under sections 21 to [F4823A ] , subject to any prescribed modifications.
(2) Which paragraph of subsection (1) is appropriate for any hybrid scheme is to be determined by rules made by the Department.
(3) The rules may provide for different paragraphs to be appropriate for different provisions of a scheme.
(4) The rules may provide for the paragraphs to be appropriate as alternatives, for any scheme or any provisions of a scheme.
F48Word in s. 24(1)(b) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(3), 53(1); S.R. 2015/307, art. 2(1)(d)
C13S. 24 applied (with modifications) (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (S.R. 2010/122), regs. 1(1), 45(5)(6) (as amended (1.7.2012) by S.R. 2012/237, regs. 1(1)(b), 2(2))
I41S. 24 partly in force; s. 24 in force for certain purposes at Royal Assent see s. 118(2)
I42S. 24 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Quality requirement: non-UK occupational pension schemesN.I.
25 The Department may by regulations make provision as to the quality requirement to be satisfied in the case of an occupational pension scheme within section 18(b) or (c).
I43S. 25 partly in force; s. 25 in force for certain purposes at Royal Assent see s. 118(2)
Quality requirement: UK personal pension schemesN.I.
26—(1) This section applies to a personal pension scheme if the operation of the scheme—
(a)is carried on in such a way as to be a regulated activity for the purposes of the Financial Services and Markets Act 2000 (c. 8), and
(b)is carried on in the United Kingdom by a person who is in relation to that activity an authorised person or an exempt person under section 19 of that Act.
(2) The scheme satisfies the quality requirement in relation to a jobholder if the following conditions are satisfied.
(3) The first condition is that all of the benefits that may be provided to the jobholder under the scheme are money purchase benefits.
(4) The second condition is that, in relation to the jobholder, there is an agreement between the provider of the scheme and the employer under which—
(a)the employer must pay contributions in respect of the jobholder;
(b)the employer's contribution, however calculated, must be equal to or more than 3% of the amount of the jobholder's qualifying earnings in the relevant pay reference period.
(5) In subsection (6), “shortfall” means the difference (if any) between—
(a)the employer's contribution in respect of the jobholder under the agreement referred to in subsection (4), and
(b)8% of the amount of the jobholder's qualifying earnings in the relevant pay reference period.
(6) The third condition is that if there is a shortfall there is an agreement between the provider of the scheme and the jobholder under which the jobholder must pay contributions which, however calculated, are equal to or more than the shortfall.
(7) The fourth condition is that, in relation to the jobholder, there are direct payment arrangements (within the meaning of section 107A of the Pension Schemes Act) between the jobholder and the employer.
F49(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) A scheme does not fail to satisfy the quality requirement under this section merely because the provider of the scheme may on any occasion refuse to accept a contribution below an amount prescribed for the purposes of this section on the grounds that it is below that amount.
F49S. 26(8) omitted (6.4.2012) by virtue of The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012 (S.R. 2012/120), regs. 1(a), 3(3)
I44S. 26 partly in force; s. 26 in force for certain purposes at Royal Assent see s. 118(2)
I45S. 26 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Quality requirement: other personal pension schemesN.I.
27 The Department may by regulations make provision as to the quality requirement to be satisfied in the case of a personal pension scheme to which section 26 does not apply.
I46S. 27 partly in force; s. 27 in force for certain purposes at Royal Assent see s. 118(2)
[F50Certification that quality requirement or alternative requirement is satisfied]N.I.
F5128—(1) The Department may by regulations provide that, subject to provision within subsection (6)(f), a scheme to which this section applies is to be taken to satisfy the relevant quality requirement in relation to [F52each of an employer's relevant jobholders ] if a certificate given in accordance with the regulations is in force in relation to the employer.
[F53(1A) In this section—
(a)“relevant jobholder” means a jobholder to whom the certificate in question applies;
(b)a reference to a scheme includes a reference to part of a scheme.]
(2) The certificate must [F54state—
(a)that], in relation to [F55relevant jobholders ] of the employer who are active members of the scheme, the scheme is in the opinion of the person giving the certificate able to satisfy the relevant quality requirement throughout the certification period[F56, or
(b)that, in relation to those jobholders, the scheme is in that person's opinion able to satisfy a prescribed alternative requirement throughout the certification period.]
(3) This section applies to—
(a)a money purchase scheme to which section 20 applies;
(b)a personal pension scheme to which section 26 applies;
(c)a hybrid scheme, to the extent that requirements within section 24(1)(a) apply.
[F57(3A) This section also applies to—
(a)a money purchase scheme that is an occupational pension scheme within section 18(b);
(b)a personal pension scheme of a prescribed description for which provision is made under section 27;
(c)a hybrid scheme that is an occupational pension scheme within section 18(b), to the extent prescribed.]
[F58(3B) This section also applies to a defined benefits scheme that has its main administration in the United Kingdom and is of a description prescribed under section 23A(1)(a).]
(4) The “relevant quality requirement”—
(a)for a scheme within subsection (3)(a), means the quality requirement under section 20;
(b)for a scheme within subsection (3)(b), means the quality requirement under section 26;
(c)for a scheme within paragraph (c) of subsection (3), means the requirements mentioned in that paragraph.
[F59(d)for a scheme within subsection (3A), means a prescribed requirement.]
[F60(e)for a scheme within subsection (3B), means the quality requirement under section 23A(1)(a).]
(5) Regulations may make further provision in relation to certification under this section.
(6) Regulations may in particular make provision—
(a)as to the period for which a certificate is in force (the “certification period”);
(b)as to the persons by whom a certificate may be given;
(c)as to procedures in connection with certification or where a certificate has been given;
(d)requiring persons to have regard to guidance issued by the Department;
(e)requiring an employer to calculate the amount of contributions that a scheme, and any [F61contribution agreements] , required to be paid by or in respect of [F62any relevant jobholder] in the certification period;
(f)as to cases where the requirements of a scheme, and any [F63contribution agreements] , as to payment of contributions by or in respect of [F64relevant jobholders] of an employer did not satisfy prescribed conditions.
(7) Provision within subsection (6)(f) includes in particular provision for a scheme not to be treated by virtue of regulations under this section as having satisfied the relevant quality requirement unless prescribed steps are taken (which may include the making of prescribed payments).
(8) In subsection (6) [F65“contribution agreements” means—
(a)the agreement] required, in the case of a scheme within subsection (3)(b), by section 26(4) and any agreement required, in the case of such a scheme, by section 26(6).[F66, or
(b)any agreement of the same or a similar kind that is required, in the case of a scheme within subsection (3A)(b), by regulations under section 27.]
(9) The Department may by order repeal this section.
F50S. 28 heading substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(2), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F51S. 28 applied by S.R. 2010/122, reg. 32J (as inserted (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(3))
F52Words in s. 28(1) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(3), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F53S. 28(1A) inserted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(4), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F54Words in s. 28(2) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(5)(a), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F55Words in s. 28(2) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(5)(b), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F56S. 28(2)(b) and preceding word added (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(5)(c), 34(1)(3); S.R. 2012/233, art. 2(1)(b)S.R. 2012/233, art. 2(1)(b)
F57S. 28(3A) inserted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(2), 34(1)(3); S.R. 2012/233, art. 2(1)(c)
F58S. 28(3B) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(4)(a), 53(1); S.R. 2015/307, art. 2(1)(d)
F59S. 28(4)(d) added (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(3), 34(1)(3); S.R. 2012/233, art. 2(1)(c)
F60S. 28(4)(e) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(4)(b), 53(1); S.R. 2015/307, art. 2(1)(d)
F61Words in s. 28(6)(e) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(4), 34(1)(3); S.R. 2012/233, art. 2(1)(c)
F62Words in s. 28(6)(e) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(6)(a), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F63Words in s. 28(6)(f) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(4), 34(1)(3); S.R. 2012/233, art. 2(1)(c)
F64Words in s. 28(6)(f) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(6)(b), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
F65Words in s. 28(8) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(5)(a), 34(1)(3); S.R. 2012/233, art. 2(1)(c)
F66S. 28(8)(b) and preceding word added (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(5)(b), 34(1)(3); S.R. 2012/233, art. 2(1)(c)
I47S. 28 partly in force; s. 28 in force for certain purposes at Royal Assent see s. 118(2)
I48S. 28 in operation at 8.6.2012 in so far as not already in operation by S.R. 2012/236, art. 2(b)
TransitionalN.I.
Transitional periods for money purchase and personal pension schemesN.I.
29—(1) During the first transitional period F67...—
(2) The first transitional period is a prescribed period of at least one year, beginning with the coming into operation of section 20.
(3) During the second transitional period F68...—
(4) The second transitional period is a prescribed period of at least one year, beginning with the end of the first transitional period.
F67Words in s. 29(1) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(5), 53(1); S.R. 2015/307, art. 2(1)(d)
F68Words in s. 29(3) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(5), 53(1); S.R. 2015/307, art. 2(1)(d)
I49S. 29 partly in force; s. 29 in force for certain purposes at Royal Assent see s. 118(2)
I50S. 29 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Transitional period for defined benefits and hybrid schemesN.I.
30—(1) Subsection (3) applies if, in relation to a person who on the employer's first enrolment date is a jobholder to whom section 3 applies, the conditions in subsection (2) are satisfied, and continue to be satisfied during the transitional period for defined benefits and hybrid schemes.
(a)the jobholder has been employed by the employer for a continuous period beginning before the employer's first enrolment date,
(b)at a time in that period before the employer's first enrolment date, the jobholder became entitled to become an active member of a defined benefits scheme or [F69a defined benefits member of a hybrid scheme],
(c)the jobholder is, and has always since that time been, entitled to become an active member of a defined benefits scheme or [F70a defined benefits member of a hybrid scheme], and
(d)the scheme to which that entitlement relates is a qualifying scheme, and any scheme to which it has related on or after the employer's first enrolment date has been a qualifying scheme.
(3) [F71If by the end of the prescribed period the employer has given the jobholder notice that the employer intends to defer automatic enrolment until the end of the transitional period for defined benefits and hybrid schemes ], section 3 has effect in relation to the jobholder with the substitution for subsection (2) of the following subsection—
“(2) The employer must make prescribed arrangements by which the jobholder becomes
[F72(a)] an active member, with effect from the end of the transitional period for defined benefits and hybrid schemes, of an automatic enrolment scheme which is a defined benefits scheme [F73, or
(b)a defined benefits member, with effect from the end of that period, of an automatic enrolment scheme which is a hybrid scheme.”]
[F74A reference in this subsection to a scheme does not include a scheme to which section 30(11)(a) or (b) applies.]
(4) If [F75a notice is given under subsection (3) and at any later time] in the transitional period for defined benefits and hybrid schemes the condition in subsection (2)(c) or (d) ceases to be satisfied, subsection (5) applies instead of subsection (3) (and the day after the last day on which that condition is satisfied is referred to as “the closure date”).
(5) Where this subsection applies, section 3 has effect in relation to the jobholder with the substitution for subsection (2) of the following subsection—
“(2) The employer must make prescribed arrangements by which the jobholder either—
(a)becomes an active member, with effect from the closure date, of an automatic enrolment scheme which is a defined benefits scheme [F76other than a scheme to which section 30(11)(a) applies] or
[F77(aa)becomes a defined benefits member, with effect from the closure date of an automatic enrolment scheme which is a hybrid scheme [F78other than a scheme to which section 30(11)(b) applies] ;]
(b)becomes an active member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a money purchase scheme [F79or personal pension scheme].
[F80(c)becomes a money purchase member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a hybrid scheme.]
[F81(d)becomes an active member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a defined benefits scheme to which section 30(11)(b) applies, or
(e)becomes a defined benefits member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a hybrid scheme to which section 30(11)(b) applies.”]
(6) If the jobholder becomes a member of a scheme under arrangements made under subsection (2)(b) of that section (as substituted by subsection (5))—
(a)the employer's contributions are payable with effect from the automatic enrolment date;
(b)any requirement of the scheme F82... for contributions to be payable by the jobholder does not apply in respect of the period of the jobholder's membership before the closure date;
(c)regulations made for the purposes of section 3(2)(b) must secure that the jobholder may pay, within a period prescribed by the regulations, any contributions which would have been payable by the jobholder but for paragraph (b) of this subsection.
(7) Where subsection (3) or (5) [F83applies—
(a)section] 3(3) and (4) applies as if references to the automatic enrolment date were references to the [F84day with effect from which] arrangements would by virtue of this section fall to be made in respect of the jobholder.
[F85(b)section 4 applies as if—
(i)the reference in subsection (1) to the employer's staging date were a reference to the employer's first enrolment date;
(ii)in that subsection, for “the worker's automatic enrolment date is the deferral date” there were substituted “ the day with effect from which arrangements fall to be made by virtue of section 30 in respect of the jobholder is changed to the deferral date ”;
(iii)in subsections (4) to (6), references to the starting day were references to the day with effect from which arrangements would by virtue of this section fall to be made in respect of the jobholder.]
[F86(c)section 5(2) does not apply in relation to an automatic re-enrolment date that falls before the day with effect from which arrangements would by virtue of this section fall to be made in respect of the jobholder.]
[F87(7A) The Department may by regulations make provision about the form and content of a notice under subsection (3).]
(8) The transitional period for defined benefits and hybrid schemes is a prescribed period beginning with the day on which section 3 comes into operation.
(9) In this section, the “employer's first enrolment date” means the first day on which section 3 applies in the case of the employer (where that day falls within the transitional period for defined benefits and hybrid schemes).
[F88(10) For the purposes of this section—
(a)a person is a “money purchase member” of a hybrid scheme if—
(i)the person is an active member of the scheme, and
(ii)all the benefits accruing in respect of his or her membership are money purchase benefits, and
(b)a person is a “defined benefits member” of a hybrid scheme if the person is an active member of the scheme other than a money purchase member.]
[F89(11) In subsection (2) references to a scheme do not include—
(a)a defined benefits scheme that satisfies the quality requirement in relation to the jobholder by reason only of section 23A(1)(a), or
(b)a hybrid scheme if—
(i)the appropriate paragraph of section 24(1) for any provisions of the scheme is paragraph (b) (those provisions are referred to below as “the defined benefits section”),
(ii)the defined benefits section satisfies section 23A(1)(a) as applied by section 24(1)(b), and
(iii)the defined benefits section does not satisfy any of the other requirements mentioned in section 24(1)(b).]
F69Words in s. 30(2)(b) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(2), 53(1); S.R. 2015/307, art. 2(1)(e)
F70Words in s. 30(2)(c) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(2), 53(1); S.R. 2015/307, art. 2(1)(e)
F71Words in s. 30(3) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 15(2), 34(1)(3); S.R. 2012/265, art. 2(1)(d)
F72Word in s. 30(3) (in the substituted ss. (2)) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(3)(a), 53(1); S.R. 2015/307, art. 2(1)(e)
F73Words in s. 30(3) (in the substituted ss. (2)) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(3)(b), 53(1); S.R. 2015/307, art. 2(1)(e)
F74Words in s. 30(3) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(7), 53(1); S.R. 2015/307, art. 2(1)(d)
F75Words in s. 30(4) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 15(3), 34(1)(3); S.R. 2012/265, art. 2(1)(d)
F76Words in s. 30(5) (in the substituted ss. (2)) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(8)(a), 53(1); S.R. 2015/307, art. 2(1)(d)
F77Words in s. 30(5) (in the substituted ss. (2)) substituted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(4)(a), 53(1); S.R. 2015/307, art. 2(1)(e)
F78Words in s. 30(5) (in the substituted ss. (2)) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(8)(b), 53(1); S.R. 2015/307, art. 2(1)(d)
F79Words in s. 30(5) (in the substituted ss. (2)) inserted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 16(2), 34(1)(3); S.R. 2012/265, art. 2(1)(e)
F80Words in s. 30(5) (in the substituted ss. (2)) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(4)(b), 53(1); S.R. 2015/307, art. 2(1)(e)
F81Words in S. 30(5) (in the substituted ss. (2)) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(8)(c), 53(1); S.R. 2015/307, art. 2(1)(d)
F82Words in s. 30(6)(b) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 16(3), 34(1)(3); S.R. 2012/265, art. 2(1)(e)
F83Words in s. 30(7) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(6)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
F84Words in s. 30(7) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(6)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
F85S. 30(7)(b) added (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(6)(c), 34(1)(3); S.R. 2012/265, art. 2(1)(b)
F86S. 30(7)(c) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 36(3), 53(1); S.R. 2015/307, art. 2(1)(b)
F87S. 30(7A) inserted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 15(4), 34(1)(3); S.R. 2012/265, art. 2(1)(d)
F88S. 30(10) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(5), 53(1); S.R. 2015/307, art. 2(1)(e)
F89S. 30(11) added (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 38(9), 53(1); S.R. 2015/307, art. 2(1)(d)
C14S. 30(5)-(7) applied (with modifications) (conditional) (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 39(7), 53(1); S.R. 2015/307, art. 2(1)(e)
I51S. 30 partly in force; s. 30 in force for certain purposes at Royal Assent see s. 118(2)
I52S. 30 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Effect of freezing order or assessment periodN.I.
31—(1) Where a jobholder is an active member of a qualifying scheme and a freezing event occurs in relation to the scheme, the jobholder does not, for the purposes of this Chapter, cease to be an active member of the scheme, and the scheme does not, for those purposes, cease to be a qualifying scheme, by virtue of any relevant provision.
(2) Where a worker is an active member of a scheme that satisfies the requirements of section 9 and a freezing event occurs in relation to the scheme, the worker does not, for the purposes of section 9(1)(c), cease to be an active member of the scheme by virtue of any relevant provision.
“freezing event” in relation to a scheme means—
the making of a freezing order under Article 19 of the Pensions (Northern Ireland) Order 2005 (NI 1) (in this Act referred to as “the 2005 Order”) in relation to the scheme, or
the beginning of an assessment period within the meaning of Article 116 of that Order in relation to the scheme;
in relation to a freezing order, provision contained in the order, or the provision made with respect to the order by Article 19 of the 2005 Order;
in relation to an assessment period, the provision made with respect to the period by Article 117 of that Order.
I53S. 31 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2
Power of trustees [F90or managers] to modify by resolutionN.I.
32—(1) The trustees [F91or managers] of an occupational pension scheme may by resolution modify the scheme—
(a)with a view to enabling the scheme to comply with the conditions in section 17(2), or
(b)by increasing the amount required to be paid in contributions in order for the scheme[F92to satisfy—
(i)the requirements contained in section 20(1),
(ii)those requirements as modified under section 24(1)(a), or
(iii)a requirement prescribed under section 28(2)(b).]
(2) An increase under subsection (1)(b) may be made only—
(a)by increasing the amount of any contribution, directly or by modifying the basis on which it is calculated, or
(b)by increasing the frequency of any contributions.
(3) No modification may be made by virtue of subsection (1) without the consent of the employer in relation to the scheme.
(4) In the application of subsection (3) to a scheme in relation to which there is more than one employer, references to the employer have effect as if they were references to a person nominated by the employers, or by the scheme, to act as the employers' representative for the purposes of this section or, if no such nomination is made, to all of the employers.
(5) Regulations may provide that this section does not apply to occupational pension schemes within a prescribed class or description.
F90Words in s. 32 heading inserted (30.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 17, 34(3); S.R. 2012/265, art. 2(2)(b)
F91Words in s. 32(1) inserted (30.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 17, 34(3); S.R. 2012/265, art. 2(2)(b)
F92Words in s. 32(1)(b) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(7), 34(1)(3); S.R. 2012/233, art. 2(1)(b)
I54S. 32 partly in force; s. 32 in force for certain purposes at Royal Assent see s. 118(2)
I55S. 32 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1
Deduction of contributionsN.I.
33—(1) An employer who arranges for a person to become a member of a scheme in accordance with section 3(2), 5(2) or 7(3), or of an occupational pension scheme in accordance with section 9(2), may deduct the person's contributions to the scheme from the person's remuneration and pay them to the trustees or managers of the scheme (in the case of an occupational pension scheme) or the provider of the scheme (in the case of a personal pension scheme).
(2) Regulations prescribing arrangements for the purposes of section 3(2), 5(2), 7(3) or 9(2), may require the employer to make such a deduction or payment at any time on or after the date with effect from which the jobholder is to become an active member of a scheme under the arrangements.
I56S. 33 partly in force; s. 33 in force for certain purposes at Royal Assent see s. 118(2)
I57S. 33 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1