EXPLANATORY NOTE
(This note is not part of the Order)
This Order brings into operation sections 14 and 28 of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”) as amended by the Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.)) (“the 2012 Act”), in so far as they are not already in operation, on 8th June 2012.
Section 14 of the Act (as amended by section 9 of the 2012 Act) provides that whenever an order is made under section 14 of the Pensions Act 2008 (c. 30), the Department for Social Development may make a corresponding order for Northern Ireland substituting the earnings trigger and qualifying earnings band for automatic enrolment and re-enrolment.
Section 28 of the Act (as amended by sections 13 and 14 of the 2012 Act) allows an employer to certify that the pension scheme used by that employer meets the quality requirements imposed by Part 1 of the Act or alternative requirements that are prescribed.