The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations (Northern Ireland) 2016

Amendment of the Employers’ Duties (Registration and Compliance) Regulations

4.—(1) The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010(1) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 2 (registration: general)—

(a) in paragraph (1)—

(i) at the beginning of sub-paragraph (a) insert “on or”;

(ii) at the end of sub-paragraph (b) for “, or” substitute “, and”;

(iii) for sub-paragraph (c) substitute—

“(c) on or after an automatic re-enrolment date for that employer.”.

(b) after paragraph (3) add—

“(4) In this Part, “automatic re-enrolment date” means an automatic re-enrolment date occurring by virtue of section 6(1)(b)(2) (timing of automatic enrolment).”.

(3) In regulation 4 (registration: re-registration)—

(a) for paragraph (1) substitute—

“(1) Where regulation 2(1)(c) applies, an employer must provide the information specified in paragraph (3) of this regulation in relation to each of its PAYE schemes—

(a) where it is the employer’s first automatic re-enrolment date, within the period of 5 months beginning with the third anniversary of the employer’s staging date, and

(b) in any other case, within the period of 5 months beginning with the third anniversary of the employer’s previous automatic re-enrolment date,

and the time at which an employer provides that information is referred to in this regulation as the “point of re-registration”.”.

(b) omit paragraph (2);

(c) in paragraph (3)—

(i) in sub-paragraph (c)(3) omit head (iii) and the preceding “and”;

(ii) after sub-paragraph (c) insert—

“(ca) the automatic re-enrolment date;”;

(iii) for paragraph (e) substitute—

“(e) the number of workers in the employer’s PAYE scheme who, immediately before the point of re-registration, were active members of a qualifying scheme or, if the employer uses more than one qualifying scheme to comply with the employers’ duties, the number of workers in each of those schemes;”.

(1)

S.R. 2010 No. 186; relevant amending Regulations are S.R. 2012 No. 232

(2)

Section 6(1)(b) was amended by section 8 of the Pensions Act (Northern Ireland) 2012

(3)

Sub-paragraphs (c) to (e) were substituted by regulation 4(5)(b) of S.R. 2012 No. 232