{
  "url": "https://openlegislation.uk/draft-national-employment-savings-trust-order-2010/article-26",
  "json_url": "https://openlegislation.uk/draft-national-employment-savings-trust-order-2010/article-26.json",
  "legislation": "ukdsi/2010/9780111490495",
  "legislation_title": "The National Employment Savings Trust Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-national-employment-savings-trust-order-2010",
  "path": "article/26",
  "kind": "article",
  "number": "26",
  "heading": "Multiple employment",
  "text": "(1) A person is in multiple employment during a tax year if during that year—\n(a) they are a member of the Scheme;\n(b) they are in employment with more than one participating employer; and\n(c) more than one of those participating employers makes contributions to the Scheme on behalf or in respect of that person.\n(2) Where a person is in multiple employment, the Trustee may continue to accept contributions (including minimum contributions) made by a participating employer on behalf or in respect of that person, even if such contributions are made in excess of the annual contribution limit.\n(3) Where paragraph (2) applies, the Trustee—\n(a) must retain contributions of an amount equal to minimum contributions made by a participating employer on behalf or in respect of the member which exceed the annual contribution limit, and must apply those contributions to the member’s pension account; and\n(b) may refund any contributions in excess of the amount referred to in sub-paragraph (a) to either a participating employer or the member.\n(4) For the avoidance of doubt, nothing in this article affects the operation—\n(a) (i) of, in Great Britain, section 20 of the Act; or\n(ii) of, in Northern Ireland, section 20 of the NI Act; or\n(b) of paragraph (1)(a) of article 23.\n(5) In this article, “minimum contributions” has the same meaning as in article 23(1)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111490495/article/26",
    "retrieved_at": "2026-10-30T14:56:11.416192+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}