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The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2016

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend regulations 5 and 6 of the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 (“the 2010 Regulations”).

The 2010 Regulations make provision for the application of various duties placed on employers by sections 2 to 9 of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”). Regulations 5 and 6 prescribe various transitional periods during which those obligations are to be phased in.

Regulation 2(2) amends regulation 5 of the 2010 Regulations to provide that the first and second transitional periods will now expire on 5th April 2018 and 5th April 2019 respectively.

Regulation 2(3) amends regulation 6 of the 2010 Regulations to clarify that the transitional period specified in that regulation expires on 30th September 2017.

Regulation 3 makes a consequential revocation.

An assessment of the impact of these Regulations is detailed in a Regulatory Impact Assessment, a copy of which has been laid in the Business Office and the Library of the Northern Ireland Assembly. Copies of the Assessment are available from the Department for Communities, Social Security Policy and Legislation Division, Level 8, Causeway Exchange, 1-7 Bedford Street, Belfast BT2 7EG or from the website: https://www.communities-ni.gov.uk/articles/pension-information. A copy of the Assessment is also annexed to the Explanatory Memorandum which is available alongside this Statutory Rule on the website:http://www.legislation.gov.uk/nisr

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