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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017 No. 52) made changes to the date the duties under the Pensions (No. 2) Act (Northern Ireland) 2008 to automatically enrol a worker into a pension scheme first apply to an employer.

Regulation 2 of these Regulations further amends the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 to—

  • align the period of deferral of automatic enrolment for post-staging employers with that specified in the Pensions (No. 2) Act (Northern Ireland) 2008, and

  • ensure that employers whose first worker is employed before 1st October 2017 but who first pay PAYE income to a worker on or after 1st October 2017 are able to defer automatic enrolment.

Regulation 3 of these Regulations makes minor and consequential amendments to the Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010.

Regulation 4 of these Regulations makes a consequential revocation.