Pensions (No. 2) Act (Northern Ireland) 2008
2008 nia 13 · Enacted 15 December 2008 · Extends to Northern Ireland
An Act to make provision relating to pensions; and for connected purposes.
[15th December 2008]
BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows:
Contents
- Part 1: PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
- Chapter 1: EMPLOYERS' DUTIES
- Jobholders
- 1Jobholders
- Employers' duties
- 2Continuity of scheme membership
- 3Automatic enrolment
- 4Postponement or disapplication of automatic enrolment
- 5Automatic re-enrolment
- 6Timing of automatic re-enrolment
- 7Jobholder's right to opt in
- 8Jobholder's right to opt out
- Duty in relation to workers without qualifying earnings
- 9Workers without qualifying earnings
- Supplementary provision about the duties
- 10Information to be given to workers
- 11Information to be given to the Pensions Regulator
- 12Introduction of employers' duties
- Qualifying earnings and earnings trigger
- 13Qualifying earnings
- 14Review of earnings trigger and qualifying earnings band
- 15Pay reference period
- 15APower to specify rounded figures
- Qualifying schemes and automatic enrolment schemes
- 16Qualifying schemes
- 17Automatic enrolment schemes
- 18Occupational pension schemes
- 19Personal pension schemes
- Quality requirements
- 20Quality requirement: UK money purchase schemes
- 21Quality requirement: UK defined benefits schemes
- 22Test scheme standard
- 23Test scheme
- 23AAlternative quality requirements for UK defined benefits schemes
- 24Quality requirement: UK hybrid schemes
- 25Quality requirement: non-UK occupational pension schemes
- 26Quality requirement: UK personal pension schemes
- 27Quality requirement: other personal pension schemes
- 28Certification that quality requirement or alternative requirement is satisfied
- Transitional
- 29Transitional periods for money purchase and personal pension schemes
- 30Transitional period for defined benefits and hybrid schemes
- Miscellaneous
- 31Effect of freezing order , assessment period or pause order
- 32Power of trustees or managers to modify by resolution
- 33Deduction of contributions
- Chapter 2: COMPLIANCE
- Effect of failure to comply
- 34Effect of failure to comply
- Compliance notices and unpaid contributions notices
- 35Compliance notices
- 36Third party compliance notices
- 37Unpaid contributions notices
- 38Calculation and payment of contributions
- 39Meaning of “relevant contributions”
- Penalty notices
- 40Fixed penalty notices
- 41Escalating penalty notices
- 42Penalty notices: recovery
- Reviews and references
- 43Review of notices
- 44References to First-tier Tribunal or Upper Tribunal
- Offences and monitoring
- 45Offences of failing to comply
- 46Offences by bodies corporate
- 47Offences by partnerships and unincorporated associations
- 48Offences of providing false or misleading information
- 49Monitoring of employers' payments to personal pension schemes
- Chapter 3: SAFEGUARDS: EMPLOYMENT AND PRE-EMPLOYMENT
- Prohibited recruitment conduct
- 50Prohibited recruitment conduct
- 51Compliance notices
- 52Penalty notices
- 53Review of notices and references to the First-tier Tribunal or Upper Tribunal
- Inducements
- 54Inducements
- Protection of employment rights
- 55The right not to suffer detriment
- 56Enforcement of the right
- 57Right of employee not to be unfairly dismissed
- 58Restrictions on agreements to limit operation of this Part
- Chapter 4: SUPPLEMENTARY PROVISION ABOUT COMPLIANCE AND INFORMATION-SHARING
- Records and information
- 59Requirement to keep records
- 60Powers to require information and to enter premises
- 61Disclosure of tax information etc.
- 62Penalty for disclosure
- Objectives of the Regulator
- 63Objectives of the Regulator
- Functions of the Pensions Ombudsman
- 64Functions of the Pensions Ombudsman
- Chapter 5: PERSONAL ACCOUNTS DELIVERY AUTHORITY
- Functions
- 65Functions and winding up
- 66Principles Repealed
- 67Directions and guidance Repealed
- 68Disclosure of information by the Regulator Repealed
- Chapter 6: STAKEHOLDER PENSION SCHEMES
- 69Stakeholder pension schemes
- Chapter 7: APPLICATION AND INTERPRETATION
- Exceptions
- 69APower to create exceptions from the employer duties etc.
- Workers
- 70“Employer”, “worker” and related expressions
- 71Agency workers
- 72Directors
- 73Crown employment
- 74Armed forces
- 75Police
- 76Persons working on vessels
- 77Extension of definition of worker
- General
- 78Interpretation of Part
- 78AMoney purchase benefits: supplementary
- Part 2: SIMPLIFICATION ETC.
- Private pensions
- 79Abolition of safeguarded rights
- 80Revaluation of accrued benefits etc.
- State pensions etc.
- 81Consolidation of additional pension Not yet in force
- 82Effect of entitlement to guaranteed minimum pension Not yet in force
- 83Additional State Pension etc.: minor and consequential amendments
- 84State pension credit: extension of assessed income period for those aged 75 or over Repealed
- 85Contracting-out: abolition of all protected rights
- Part 3: PENSION COMPENSATION
- Chapter 1: PENSION COMPENSATION ON DIVORCE ETC.
- 86Scope of mechanism
- 87Interpretation
- 88Activation of pension compensation sharing
- 89Creation of pension compensation debits and credits
- 90Cash equivalents
- 91Reduction of compensation
- 92Time for discharge of liability
- 93“Implementation period”
- 94Discharge of liability
- 95Charges in respect of pension compensation sharing costs
- 96Supply of information about pension compensation in relation to divorce etc.
- 97Supply of information about pension compensation sharing
- 98Pension compensation sharing and attachment on divorce etc.
- Chapter 2: OTHER PROVISION ABOUT PENSION COMPENSATION
- 99Charges in respect of pension sharing etc.
- 100Amendments of Schedule 6 to the 2005 Order
- 101Consequential amendments
- Part 4: ADDITIONAL PENSIONS
- 102Additional pension: upper accrual point to replace upper earnings limit from 2009–10
- Part 5: MISCELLANEOUS
- Miscellaneous provisions relating to pensions
- 103Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions
- 104Interest on late payment of levies
- 105Payments to employers
- 106Appointment of trustees
- 107Intervention by the Regulator where scheme's technical provisions improperly determined
- 108Delegation of powers by the Regulator
- 109Exclusion of transfers out in certain cases
- Official pensions
- 110Official pensions: adjustment of increases in survivors' pensions
- Information relating to state pension credit recipients
- 111Disclosure of information relating to state pension credit recipients
- Part 6: GENERAL
- 112Orders and regulations
- 113Orders and regulations: supplementary
- 113AService of documents and electronic working
- 114Further provision etc.
- 115Pre-consolidation amendments
- 116Repeals
- 117Interpretation
- 118Commencement
- 119Short title
- Schedule 1: REVALUATION OF ACCRUED BENEFITS ETC.
- Part 1: REVALUATION OF ACCRUED PENSION BENEFITS
- Amendments to Schedule 2 to the Pension Schemes (Northern Ireland) Act 1993
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Part 2: REVALUATION OF ACCRUED AMOUNTS ETC.
- Amendments to Schedule 6 to the 2005 Order
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- Part 3: CONSEQUENTIAL AMENDMENTS
- 8Paragraph 8
- 9Paragraph 9
- Schedule 2: ADDITIONAL PENSION CONSOLIDATION Not yet in force
- Paragraph Not yet in force
- Schedule 3: ADDITIONAL STATE PENSION ETC.: MINOR AND CONSEQUENTIAL AMENDMENTS
- The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10 Not yet in force
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13 Not yet in force
- The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
- 14Paragraph 14 Not yet in force
- The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
- 15Paragraph 15 Not yet in force
- 16Paragraph 16 Not yet in force
- 17Paragraph 17 Not yet in force
- 18Paragraph 18 Not yet in force
- 19Paragraph 19 Not yet in force
- 20Paragraph 20 Not yet in force
- 21Paragraph 21 Not yet in force
- 22Paragraph 22 Not yet in force
- Schedule 4: PENSION COMPENSATION PAYABLE ON DISCHARGE OF PENSION COMPENSATION CREDIT
- Part 1: INTRODUCTORY
- Introductory
- 1Paragraph 1
- Interpretation
- 2Paragraph 2
- Pension compensation age
- 3Paragraph 3
- Part 2: TRANSFEREE ATTAINS PENSION COMPENSATION AGE BEFORE OR ON TRANSFER DAY
- Compensation payable to transferee
- 4Paragraph 4
- Compensation payable to widow, widower or surviving civil partner
- 5Paragraph 5
- Part 3: TRANSFEREE ATTAINS PENSION COMPENSATION AGE AFTER TRANSFER DAY
- Compensation payable to transferee
- 6Paragraph 6
- Compensation payable to widower, widow or surviving civil partner
- 7Paragraph 7
- Revaluation
- 8Paragraph 8
- Commutation of periodic compensation
- 9Paragraph 9
- Early payment of compensation
- 10Paragraph 10
- Deferral of compensation
- 11Paragraph 11 Repealed
- Terminal illness lump sum: eligibility
- 12Paragraph 12
- Terminal illness lump sum: application and evidence
- 13Paragraph 13
- Terminal illness lump sum: determination of application
- 14Paragraph 14
- Terminal illness lump sum: effect of successful application
- 15Paragraph 15
- Terminal illness lump sum: information
- 16Paragraph 16
- Part 4: PROVISIONS APPLICABLE IRRESPECTIVE OF AGE OF TRANSFEREE ON TRANSFER DAY
- Postponement of compensation
- 16AParagraph 16A
- Annual increase in periodic compensation
- 17Paragraph 17
- Compensation cap
- 18Paragraph 18
- Compensation in form of dependant's benefits
- 19Paragraph 19
- Board's power to alter rates of revaluation and indexation
- 20Paragraph 20
- Schedule 5: PENSION COMPENSATION ON DIVORCE ETC.
- Part 1: AMENDMENTS OF THE MATRIMONIAL CAUSES (NORTHERN IRELAND) ORDER 1978
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- Part 2: AMENDMENTS OF THE MATRIMONIAL AND FAMILY PROCEEDINGS (NORTHERN IRELAND) ORDER 1989
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- Part 3: AMENDMENTS OF THE CIVIL PARTNERSHIP ACT 2004
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- Schedule 6: AMENDMENTS OF SCHEDULE 6 TO THE 2005 ORDER
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10 Not yet in force
- 11Paragraph 11 Not yet in force
- 12Paragraph 12 Not yet in force
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- Schedule 7: ADDITIONAL PENSION: CONSEQUENTIAL AMENDMENTS
- The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- Schedule 8: CONTRIBUTION NOTICES AND FINANCIAL SUPPORT DIRECTIONS UNDER 2005 ORDER
- Introduction
- 1Paragraph 1
- Contributions notices: material detriment test
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- Contribution notices: acting or failing to act otherwise than in good faith
- 6Paragraph 6
- Whether reasonable for Pensions Regulator to issue contribution notice
- 7Paragraph 7
- Contribution notices: series of acts or failures to act
- 8Paragraph 8
- Contribution notices and financial support directions: bulk transfers
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- Financial support directions: meaning of “insufficiently resourced”
- 14Paragraph 14
- Effect of amendments made by this Schedule
- 15Paragraph 15
- Transitional provision
- 16Paragraph 16
- Schedule 9: INTEREST ON LATE PAYMENT OF LEVIES
- The Pension Schemes (Northern Ireland) Act 1993 (c. 49) Not yet in force
- 1Paragraph 1 Not yet in force
- The Pensions (Northern Ireland) Order 2005 (NI 1)
- 2Paragraph 2
- 3Paragraph 3 Not yet in force
- 4Paragraph 4
- 5Paragraph 5 Not yet in force
- 6Paragraph 6 Not yet in force
- Schedule 10: REPEALS
- 1PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
- 2SAFEGUARDED RIGHTS
- 3CONTRACTING-OUT: ABOLITION OF ALL PROTECTED RIGHTS
- 4PENSION COMPENSATION
- 5MISCELLANEOUS
- 6ADDITIONAL PENSIONS
- 1Paragraph 1
- 2Paragraph 2