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The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2006

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Amendment of the Occupational and Personal Pension Schemes (Consultation by Employers) Regulations

8.—(1) The Occupational and Personal Pension Schemes (Consultation by Employers) Regulations (Northern Ireland) 2006(1) shall be amended in accordance with paragraphs (2) to (4).

(2) In regulation 3 (application) for paragraph (2) there shall be substituted the following paragraph—

(2) For the purposes of these Regulations “relevant employer” means—

(a)an employer employing in Northern Ireland at least the number of employees specified in paragraph (2A), and

(b)in the case of—

(i)an occupational pension scheme, an employer in relation to the scheme other than one who is excluded by regulation 4, and

(ii)a personal pension scheme, an employer in relation to the scheme other than one who is excluded by regulation 5.

(2A) The number of employees referred to in paragraph (2)(a) is—

(a)150 with effect from 6th April 2006 to 5th April 2007;

(b)100 with effect from 6th April 2007 to 5th April 2008, and

(c)50 from 6th April 2008 onwards.

(2B) For the purposes of paragraph (2)(a)—

(a)the number of people employed by an employer is to be determined using the same method of calculation as is set out in regulation 4 of the Information and Consultation Regulations(2) (calculation of number of employees), but

(b)references in that regulation to the previous 12 months are to be taken as references to the period of 12 months ending with the date of the proposal to make a listed change to which regulation 6 of these Regulations applies..

(3) In regulation 4 (excluded employers: occupational pension schemes)—

(a)after paragraph (1)(d) there shall be inserted “and”, and

(b)after paragraph (1)(e) the word “and”, paragraphs (1)(f), (2) and (3) shall be omitted.

(4) For regulation 5 (excluded employers: personal pension schemes) there shall be substituted the following regulation—

Excluded employers: personal pension schemes

5.  This regulation excludes any employer in relation to a personal pension scheme where no employer contributions fall to be paid towards the scheme..

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