Explanatory note

These Regulations are made under section 292A(a) of the Pensions Act 2004 (c. 35) and amend the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (S.I. 2010/772).

Regulation 2 amends those Regulations by inserting a new Part 1A that makes provision exempting employers from the employers’ obligations under sections 2(1), 3(2), 5(2), 7(3), 9(2) and 54 of the Pensions Act 2008 (c. 30) in relation to individuals in relation to whom the employer is a European employer. “European employer” is defined in regulation 3 of the Occupational Pension Schemes (Cross-border Activities) Regulations 2005 (S.I. 2005/3381).

These regulations reduce costs on the private sector and civil society organisations An assessment of the impact of this legislation on the private sector and civil society organisations has been made. A copy of the impact assessment is available in the libraries of both Houses of Parliament and is annexed to the Explanatory Memorandum which is available alongside this instrument on www.legislation.gov.uk. Copies of the impact assessment may also be obtained from the Better Regulation Unit of the Department for Work and Pensions, Caxton House, Tothill Street, London SW1H 9NA, or from the DWP website: http://www.dwp.gov.uk/publications/impact-assessments/.