PART 14Due dates

Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations48

For regulation 16 of the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 199720 (prescribed time in which an employer must make payments to trustees or managers) substitute—

Prescribed time in which an employer must make payments to trustees or managers16

1

Except as provided in paragraph (2), the prescribed period for the purposes of Article 49(8)21 (amount deducted from earnings to be paid to the trustees or managers of the scheme within a prescribed period) is 19 days commencing from the end of the month in which the amount is deducted from the earnings in question.

2

Where a jobholder becomes an active member of an occupational pension scheme in accordance with arrangements provided for in regulation 6, 13, 18, 28 or 29 of the 2010 Regulations, in relation to any contributions deducted between the relevant date and the end of the opt out period, the prescribed period for the purposes of Article 49(8) is the period commencing on the relevant date and ending on the last day of the second month after the month which includes the relevant date.

3

For the purposes of this regulation—

  • “the 2008 Act” means the Pensions (No. 2) Act (Northern Ireland) 200822;

  • “the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010;

  • “automatic enrolment date” has the meaning given by section 3(7) of the 2008 Act;

  • “automatic re-enrolment date” means the date determined in accordance with regulation 12 of the 2010 Regulations;

  • “enrolment date” means the date determined in accordance with regulation 18(6) of the 2010 Regulations;

  • “jobholder” has the meaning given by section 1(1) of the 2008 Act;

  • “opt out period” means the period determined in accordance with regulation 9 of the 2010 Regulations within which a jobholder who has become an active member of an occupational pension scheme in accordance with arrangements under section 3(2) of the 2008 Act, may give notice under section 8 of that Act;

  • “relevant date” means the automatic enrolment date, the automatic re-enrolment date or the enrolment date, as the case may be, or for a jobholder to whom regulation 28 or 29 of the 2010 Regulations applies, the day or date mentioned in regulation 6 of those Regulations as modified by regulation 28 or 29, as the case may be.