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Public Service Pensions Act (Northern Ireland) 2014
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7. After Article 65 insert—
“Reporting late payment of employer contributions
Duty to report late payment of employer contributions
65A.—(1) Where—
(a)any amount payable under a public service pension scheme by or on behalf of an employer in relation to the scheme by way of contributions is not paid on or before the date on which it is due under the scheme, and
(b)the scheme manager has reasonable cause to believe that the failure is likely to be of material significance to the Regulator in the exercise of any of its functions,
the scheme manager must give a written report of the matter to the Regulator as soon as reasonably practicable.
(2) Subject to Article 283 (protected items), no duty to which a person is subject is to be regarded as contravened merely because of any information or opinion contained in a written report under this Article.
(3) Article 10 of the 1995 Order (civil penalties) applies to any person who, without reasonable excuse, fails to comply with an obligation imposed on him by this Article.”.
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