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The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010

S.R. 2010/122 · Made 19 March 2010 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 26 January 2024.

Pensions

Approved by resolution of the Assembly on 21st June 2010

Made 19th March 2010

Coming into operation 1st October 2012

The Department for Social Development makes the following Regulations in exercise of the powers conferred by sections 107A(15)(b) and 177(2) to (4) of the Pension Schemes (Northern Ireland) Act 1993f1 and Articles 49(8) and 166(1) to (3) of the Pensions (Northern Ireland) Order 1995f2, and now vested in itf3, and sections 2(3), 3(2), (5) and (6), 4(1) and (3), 5(2), (4) and (6) to (8), 6(1)(b) and (2), 7(4) to (6), 8(2)(b) and (3) to (6), 9(3), 10, 15, 16(2) and (3)(c), 18(c), 22(4) to (7), 23(1)(b) and (3), 24(1), 25, 27, 30(6)(c), 33(2), 37(3) and 113(2) of the Pensions (No. 2) Act (Northern Ireland) 2008f4.C1

Annotations to the whole text

Modifications

C1

Regulations modified (1.4.2015) by The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/122), regs. 1(1), 4

Footnotes

f1

1993 c. 49; section 107A was inserted by Article 10 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

f2

S.I. 1995/3213 (N.I. 22); Article 49(8) was substituted by Article 11(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999

f3

See Article 8(b) of S.R. 1999 No. 481

f4

2008 c. 13 (N.I.)

Contents

  1. Part 1: General
  2. 1Citation, commencement and interpretation
  3. 2Enrolment information
  4. 3Jobholder information
  5. 4Pay reference periods for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c)
  6. 5Pay reference periods for the purposes of sections 20(1)(b) and (c) and 26(4)(b) and (5)(b)
  7. Part 1A: Exemption and exceptions
  8. 5AExemption of European employers
  9. 5BNotice of termination of employment
  10. 5CFormer members
  11. 5DTax protection
  12. 5EWinding-up lump sum
  13. 5EACompany directors
  14. 5EBLimited liability partnerships
  15. 5FEffect of exercise of discretion
  16. Part 2: Automatic enrolment, opt out and refunds
  17. 6Arrangements to achieve active membership
  18. 7Regulation 7
  19. 8Regulation 8
  20. 9Opting out
  21. 10Regulation 10
  22. 11Refunds
  23. Part 3: Automatic re-enrolment
  24. 12Automatic re-enrolment dates
  25. 13Arrangements to achieve active membership
  26. 14Jobholders excluded from automatic re-enrolment Repealed
  27. 15Opting out
  28. 16Refunds
  29. Part 4: Jobholders opting in to pension saving
  30. 17Information on the right to opt in to pension saving Repealed
  31. 18Opt in notices and arrangements to achieve active membership
  32. 19Opting out
  33. 20Refunds
  34. Part 5: Workers joining pension saving
  35. 21Information to be given to workers
  36. 22Form and content of joining notices
  37. 23Arrangements to achieve active membership
  38. Part 6: Postponement or disapplication of automatic enrolment
  39. 24Prescribed requirements for the purposes of section 4(1), (2) and (3)
  40. 25Postponement of the automatic enrolment date Repealed
  41. 26Cases in which automatic enrolment may be postponed Repealed
  42. Part 7: Automatic enrolment following the transitional period for defined benefit andhybridschemes
  43. 27Notice to be given under section 30(3)
  44. 28Arrangements to achieve active membership
  45. 29Regulation 29
  46. 30Opting out
  47. 31Regulation 31
  48. 32Refunds
  49. Part 7A: Certification that a quality or alternative requirement is satisfied
  50. 32AEffect of a certificate under section 28
  51. 32BGiving of a certificate, retention and disclosure
  52. 32CForm of certificate
  53. 32DRenewal of certificate
  54. 32EAlternative requirements for a money purchase scheme
  55. 32EAAlternative quality requirements for a collective money purchase scheme
  56. 32FAlternative requirements for a personal pension scheme
  57. 32GAlternative requirements for a hybrid scheme
  58. 32HScheme not to be treated as satisfying the relevant quality requirement in certain circumstances
  59. 32IContributions under alternative requirements during transitional periods
  60. 32JPension schemes based in an EEA state other than the United Kingdom Repealed
  61. 32KInterpretation
  62. Part 7B: Alternative quality requirements: UK defined benefits schemes
  63. 32LAlternative quality requirements for UK defined benefits schemes
  64. 32MRegulation 32M
  65. Part 8: Existing members of qualifying schemes
  66. 33Information Repealed
  67. 34Continuity of scheme membership Repealed
  68. Part 9: Automatic enrolment schemes
  69. 35Further conditions applicable to automatic enrolment schemes
  70. Part 10: Exclusion as a qualifying scheme
  71. 36Certain schemes providing average salary benefits excluded from being qualifying schemes
  72. Part 11: Test Scheme
  73. 37Test scheme: requirements to revalue accrued benefits and increase pensions in payment
  74. 38Appropriate age
  75. 39Requirements for meeting the test scheme standard
  76. 39ALump sum test scheme requirements
  77. Part 12: Hybrid schemes
  78. 40Interpretation
  79. 41Modification of test scheme standard: money purchase benefit lump sum accruals Repealed
  80. 42Modification of test scheme standard: final salary lump sum accruals Repealed
  81. 43Modification allowing different quality requirements to be satisfied in aggregate
  82. Part 13: Non-UK Pension Schemes
  83. 44Description of an occupational pension scheme with its main administration outside the United Kingdom
  84. 45Quality requirements: non-UK occupational pension schemes
  85. 46Regulation 46
  86. 47Prescribed requirements for non-UK qualifying schemes
  87. 47AMeaning of “provider”
  88. Part 14: Due dates
  89. 48Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations
  90. 49Amendment of the Personal Pension Schemes (Payments by Employers) Regulations
  91. 50Due date for the purposes of section 37(3)
  92. 51Revocations
  93. Signature
  94. Schedule 1Information for workers
  95. Schedule 2: Information
  96. 1Paragraph 1
  97. 2Paragraph 2
  98. 3Paragraph 3 Repealed
  99. 4Paragraph 4
  100. 5Paragraph 5
  101. 6Paragraph 6
  102. 7Paragraph 7 Repealed
  103. 8Paragraph 8
  104. 9Paragraph 9
  105. 10Paragraph 10
  106. 11Paragraph 11
  107. 12Paragraph 12
  108. 13Paragraph 13
  109. 14Paragraph 14
  110. 15Paragraph 15
  111. 16Paragraph 16
  112. 17Paragraph 17
  113. 18Paragraph 18
  114. 19Paragraph 19 Repealed
  115. 20Paragraph 20
  116. 21Paragraph 21
  117. 22Paragraph 22
  118. 23Paragraph 23 Repealed
  119. 24Paragraph 24
  120. 25Paragraph 25 Repealed
  121. Explanatory note