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PART 1N.I.PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS

Modifications etc. (not altering text)

C1Pt. 1 applied (with modifications) (1.7.2012) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), arts. 1(1), 2 (with art. 5)

CHAPTER 2N.I.COMPLIANCE

Compliance notices and unpaid contributions noticesN.I.

Meaning of “relevant contributions”N.I.

39—(1) In sections 37 and 38 “relevant contributions” are—

(a)in relation to a jobholder, employer contributions payable to a qualifying scheme in relation to the jobholder;

(b)in relation to a worker to whom section 9 applies, employer contributions payable to a pension scheme which satisfies the requirements of that section.

(2) In subsection (1), “employer contributions” means contributions payable by the employer—

(a)on the employer's own account (but in respect of the worker), or

(b)on behalf of the worker out of deductions from the worker's earnings.

Commencement Information

I1S. 39 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2