The Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997

Requirements which a payment schedule must satisfy

19.—(1) For the purposes of Article 85(3) (payment schedule for a scheme must satisfy prescribed requirements) the prescribed requirements are that—

(a) the payment schedule shows amounts payable in the scheme year;

(b) subject to paragraph (2), the payment schedule contains separate entries for the rates and due dates of contributions (other than voluntary contributions) payable towards the scheme by or on behalf of—

(i) the employer, and in the case of a scheme in relation to which there is more than one employer, each employer;

(ii) the active members of the scheme.

(2) In the case where an insurance premium is payable, the payment schedule need not contain separate entries for identifying the contributions payable by or on behalf of the employer and the active members of the scheme in respect of that premium.