Pensions (No. 2) Act (Northern Ireland) 2008
PART 1
PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
CHAPTER 1
EMPLOYERS' DUTIES
Jobholders
1
Jobholders
Employers' duties
2
Continuity of scheme membership
3
Automatic enrolment
4
Postponement or disapplication of automatic enrolment
5
Automatic re-enrolment
6
Timing of automatic re-enrolment
7
Jobholder's right to opt in
8
Jobholder's right to opt out
Duty in relation to workers without qualifying earnings
9
Workers without qualifying earnings
Supplementary provision about the duties
10
Information to be given to workers
11
Information to be given to the Pensions Regulator
12
Introduction of employers' duties
Qualifying earnings and earnings trigger
13
Qualifying earnings
14
Review of earnings trigger and qualifying earnings band
15
Pay reference period
15A
Power to specify rounded figures
Qualifying schemes and automatic enrolment schemes
16
Qualifying schemes
17
Automatic enrolment schemes
18
Occupational pension schemes
19
Personal pension schemes
Quality requirements
20
Quality requirement: UK money purchase schemes
21
Quality requirement: UK defined benefits schemes
22
Test scheme standard
23
Test scheme
23A
Alternative quality requirements for UK defined benefits schemes
24
Quality requirement: UK hybrid schemes
25
Quality requirement: non-UK occupational pension schemes
26
Quality requirement: UK personal pension schemes
27
Quality requirement: other personal pension schemes
28
Certification that quality requirement or alternative requirement is satisfied
Transitional
29
Transitional periods for money purchase and personal pension schemes
30
Transitional period for defined benefits and hybrid schemes
Miscellaneous
31
Effect of freezing order , assessment period or pause order
32
Power of trustees or managers to modify by resolution
33
Deduction of contributions
CHAPTER 2
COMPLIANCE
Effect of failure to comply
34
Effect of failure to comply
Compliance notices and unpaid contributions notices
35
Compliance notices
36
Third party compliance notices
37
Unpaid contributions notices
38
Calculation and payment of contributions
39
Meaning of “relevant contributions”
Penalty notices
40
Fixed penalty notices
41
Escalating penalty notices
42
Penalty notices: recovery
Reviews and references
43
Review of notices
44
References to First-tier Tribunal or Upper Tribunal
Offences and monitoring
45
Offences of failing to comply
46
Offences by bodies corporate
47
Offences by partnerships and unincorporated associations
48
Offences of providing false or misleading information
49
Monitoring of employers' payments to personal pension schemes
CHAPTER 3
SAFEGUARDS: EMPLOYMENT AND PRE-EMPLOYMENT
Prohibited recruitment conduct
50
Prohibited recruitment conduct
51
Compliance notices
52
Penalty notices
53
Review of notices and references to the First-tier Tribunal or Upper Tribunal
Inducements
54
Inducements
Protection of employment rights
55
The right not to suffer detriment
56
Enforcement of the right
57
Right of employee not to be unfairly dismissed
58
Restrictions on agreements to limit operation of this Part
CHAPTER 4
SUPPLEMENTARY PROVISION ABOUT COMPLIANCE AND INFORMATION-SHARING
Records and information
59
Requirement to keep records
60
Powers to require information and to enter premises
61
Disclosure of tax information etc.
62
Penalty for disclosure
Objectives of the Regulator
63
Objectives of the Regulator
Functions of the Pensions Ombudsman
64
Functions of the Pensions Ombudsman
CHAPTER 5
PERSONAL ACCOUNTS DELIVERY AUTHORITY
Functions
65
Functions and winding up
66
Principles
67
Directions and guidance
68
Disclosure of information by the Regulator
CHAPTER 6
STAKEHOLDER PENSION SCHEMES
69
Stakeholder pension schemes
CHAPTER 7
APPLICATION AND INTERPRETATION
Exceptions
69A
Power to create exceptions from the employer duties etc.
Workers
70
“Employer”, “worker” and related expressions
71
Agency workers
72
Directors
73
Crown employment
74
Armed forces
75
Police
76
Persons working on vessels
77
Extension of definition of worker
General
78
Interpretation of Part
78A
Money purchase benefits: supplementary
PART 2
SIMPLIFICATION ETC.
Private pensions
79
Abolition of safeguarded rights
80
Revaluation of accrued benefits etc.
State pensions etc.
81
Consolidation of additional pension
82
Effect of entitlement to guaranteed minimum pension
83
Additional State Pension etc.: minor and consequential amendments
84
State pension credit: extension of assessed income period for those aged 75 or over
85
Contracting-out: abolition of all protected rights
PART 3
PENSION COMPENSATION
CHAPTER 1
PENSION COMPENSATION ON DIVORCE ETC.
86
Scope of mechanism
87
Interpretation
88
Activation of pension compensation sharing
89
Creation of pension compensation debits and credits
90
Cash equivalents
91
Reduction of compensation
92
Time for discharge of liability
93
“Implementation period”
94
Discharge of liability
95
Charges in respect of pension compensation sharing costs
96
Supply of information about pension compensation in relation to divorce etc.
97
Supply of information about pension compensation sharing
98
Pension compensation sharing and attachment on divorce etc.
CHAPTER 2
OTHER PROVISION ABOUT PENSION COMPENSATION
99
Charges in respect of pension sharing etc.
100
Amendments of Schedule 6 to the 2005 Order
101
Consequential amendments
PART 4
ADDITIONAL PENSIONS
102
Additional pension: upper accrual point to replace upper earnings limit from 2009–10
PART 5
MISCELLANEOUS
Miscellaneous provisions relating to pensions
103
Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions
104
Interest on late payment of levies
105
Payments to employers
106
Appointment of trustees
107
Intervention by the Regulator where scheme's technical provisions improperly determined
108
Delegation of powers by the Regulator
109
Exclusion of transfers out in certain cases
Official pensions
110
Official pensions: adjustment of increases in survivors' pensions
Information relating to state pension credit recipients
111
Disclosure of information relating to state pension credit recipients
PART 6
GENERAL
112
Orders and regulations
113
Orders and regulations: supplementary
113A
Service of documents and electronic working
114
Further provision etc.
115
Pre-consolidation amendments
116
Repeals
117
Interpretation
118
Commencement
119
Short title
SCHEDULES
SCHEDULE 1
REVALUATION OF ACCRUED BENEFITS ETC.
PART 1
REVALUATION OF ACCRUED PENSION BENEFITS
Amendments to Schedule 2 to the Pension Schemes (Northern Ireland) Act 1993
1
This Part makes amendments to Schedule 2 to the Pension...
2
In paragraph 1 (the final salary method), for sub-paragraphs (1)...
3
(1) Paragraph 2 (the revaluation percentage and the appropriate revaluation...
PART 2
REVALUATION OF ACCRUED AMOUNTS ETC.
Amendments to Schedule 6 to the 2005 Order
4
This Part makes amendments to Schedule 6 to the 2005...
5
(1) Paragraph 12 (active members who have not attained normal...
6
(1) Paragraph 17 (deferred members who have not attained normal...
7
In paragraph 29 (Board's powers to alter rates of revaluation...
PART 3
CONSEQUENTIAL AMENDMENTS
8
In Article 51ZA of the 1995 Order (meaning of “the...
9
In Article 54(3) of the 1995 Order (Articles 51 to...
SCHEDULE 2
ADDITIONAL PENSION CONSOLIDATION
. . . . . . . . . ....
SCHEDULE 3
ADDITIONAL STATE PENSION ETC.: MINOR AND CONSEQUENTIAL AMENDMENTS
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
1
The Contributions and Benefits Act is amended as follows.
2
In section 21(5A)(c) (contribution conditions) after “5(2)(b) and (4)(a)” insert...
3
In section 39(1) (rate of widowed mother's allowance and widow's...
4
(1) Section 39C (rate of widowed parent's allowance and bereavement...
5
(1) After section 45 (additional pension in Category A retirement...
6
(1) Section 46 (modifications of section 45 for calculating the...
7
In section 48A(4) (Category B retirement pension for married person)—...
8
In section 48B(2) (Category B retirement pension for widows and...
9
(1) Section 48BB (Category B retirement pension: entitlement by reference...
10
In section 48C(4) (Category B retirement pension: general) for “and...
11
In section 51(2) and (3) (Category B retirement pension for...
12
(1) Schedule 4B (additional pension: accrual rates for purposes of...
13
In Schedule 7 (industrial injuries benefits) in paragraph 3(3) after...
The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
14
After section 130AA of the Social Security Administration (Northern Ireland)...
The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
15
The Pension Schemes Act is amended as follows.
16
(1) Section 42 (effect of entitlement to guaranteed minimum pensions...
17
(1) Section 43 (further provisions concerning entitlement to guaranteed minimum...
18
In section 44(2) (reduced benefits where minimum payments or minimum...
19
In section 45(b) (women, married women and widows) after “42(1),”...
20
In section 160(5) (Crown employment) after “42(1),” insert “ 42A(2),...
21
In section 161(2)(b) (cases with a foreign element) after “those...
22
(1) In section 163(4) (application of provisions relating to social...
SCHEDULE 4
PENSION COMPENSATION PAYABLE ON DISCHARGE OF PENSION COMPENSATION CREDIT
PART 1
INTRODUCTORY
Introductory
1
This Schedule applies for the purposes of determining the compensation...
Interpretation
2
In this Schedule— “the initial annual rate of compensation” is...
Pension compensation age
3
(1) This paragraph applies for the purpose of determining the...
PART 2
TRANSFEREE ATTAINS PENSION COMPENSATION AGE BEFORE OR ON TRANSFER DAY
Compensation payable to transferee
4
(1) Compensation is payable in accordance with this paragraph where...
Compensation payable to widow, widower or surviving civil partner
5
(1) This paragraph applies where— (a) the transferee dies after...
PART 3
TRANSFEREE ATTAINS PENSION COMPENSATION AGE AFTER TRANSFER DAY
Compensation payable to transferee
6
(1) Compensation is payable in accordance with this paragraph where...
Compensation payable to widower, widow or surviving civil partner
7
(1) This paragraph applies where— (a) the transferee dies after...
Revaluation
8
(1) This paragraph applies for the purpose of calculating the...
Commutation of periodic compensation
9
(1) A transferee who is entitled to periodic compensation under...
Early payment of compensation
10
(1) Regulations may prescribe circumstances in which, and conditions subject...
Deferral of compensation
11
(1) Regulations may prescribe circumstances in which, and conditions subject...
Terminal illness lump sum: eligibility
12
(1) This paragraph applies where all of the following conditions...
Terminal illness lump sum: application and evidence
13
An application for a terminal illness lump sum—
Terminal illness lump sum: determination of application
14
(1) The Board must determine an application for a terminal...
Terminal illness lump sum: effect of successful application
15
(1) If the Board grants an application for a terminal...
Terminal illness lump sum: information
16
(1) Relevant information held by the Department or the Secretary...
PART 4
PROVISIONS APPLICABLE IRRESPECTIVE OF AGE OF TRANSFEREE ON TRANSFER DAY
Postponement of compensation
16A
(1) Regulations may prescribe circumstances in which, and conditions subject...
Annual increase in periodic compensation
17
(1) This paragraph provides for annual increases to compensation payable...
Compensation cap
18
(1) The Department may by regulations make provision for restricting...
Compensation in form of dependant's benefits
19
(1) The Department may by regulations make provision for compensation...
Board's power to alter rates of revaluation and indexation
20
(1) The Board may determine the percentage that is to...
SCHEDULE 5
PENSION COMPENSATION ON DIVORCE ETC.
PART 1
AMENDMENTS OF THE MATRIMONIAL CAUSES (NORTHERN IRELAND) ORDER 1978
1
The Matrimonial Causes (Northern Ireland) Order 1978 (NI 15) is...
2
After Article 23A (pension sharing orders) insert— Pension compensation sharing...
3
After Article 26C (pension sharing orders: apportionment of charges) insert—...
4
(1) Article 27 (matters to which court is to have...
5
In Article 27A(1) (exercise of court's powers in favour of...
6
In Article 27E(9) (the Pension Protection Fund) omit the definition...
7
After Article 27E insert— Attachment of pension compensation (1) This Article applies where, having regard to any PPF...
8
(1) Article 33 (variation, discharge etc. of certain orders for...
9
After Article 42A (appeals relating to pension sharing orders which...
PART 2
AMENDMENTS OF THE MATRIMONIAL AND FAMILY PROCEEDINGS (NORTHERN IRELAND) ORDER 1989
10
The Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (NI...
11
In Article 21 (orders for financial provision and property adjustment)...
12
In Article 22(7) (matters to which court is to have...
13
(1) Article 25 (application of certain provisions of Part 3...
PART 3
AMENDMENTS OF THE CIVIL PARTNERSHIP ACT 2004
14
The Civil Partnership Act 2004 (c. 33) is amended as...
15
After Part 3 of Schedule 15 (pension sharing orders on...
16
(1) Part 4 of Schedule 15 (matters to which court...
17
(1) Part 6 of Schedule 15 (pension protection fund compensation...
18
(1) Part 10 of Schedule 15 (variation, discharge etc. of...
19
In Part 13 of Schedule 15 (miscellaneous and supplementary) after...
20
(1) In Schedule 17 (financial relief in Northern Ireland after...
SCHEDULE 6
AMENDMENTS OF SCHEDULE 6 TO THE 2005 ORDER
1
Schedule 6 to the 2005 Order (pension compensation provisions) is...
2
In paragraph 3(6), at the end, add “ to the...
3
In paragraph 5(5), at the end, add “ to the...
4
In paragraph 11(8), after paragraph (b) insert—
5
In paragraph 13, after sub-paragraph (3) insert—
6
In paragraph 14(9), after paragraph (a) insert—
7
In paragraph 15(6), after paragraph (a) insert—
8
In paragraph 18, after sub-paragraph (3) insert—
9
In paragraph 19(8), after “This paragraph is subject to—” insert—...
10
In paragraph 21(1) for “15, 18 and 19” substitute “...
11
For paragraph 21(2)(b) and (c) substitute— (c) for paragraph 15(5)...
12
In paragraph 25(3), after “before that person attains normal pension...
13
After paragraph 25 insert— Deferral of compensation (1) Regulations may prescribe circumstances in which, and conditions subject...
14
After paragraph 25A (inserted by paragraph 13) insert— Terminal illness...
15
In paragraph 33 make the existing provision sub-paragraph (1) and...
16
In paragraph 34(1) after “ill health” insert “ or otherwise...
17
For paragraph 35(2)(a) substitute— (a) in the case of a...
18
For paragraph 35(3) substitute— (3) This sub-paragraph applies to a...
SCHEDULE 7
ADDITIONAL PENSION: CONSEQUENTIAL AMENDMENTS
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
1
The Contributions and Benefits Act is amended as follows.
2
In section 22 (earnings factors), after subsection (8) add—
3
(1) Section 23 is amended as follows.
4
(1) Section 44A (deemed earnings factors) is amended as follows....
5
In section 44B(2)(a) (deemed earnings factors: 2010–11 onwards), for “the...
6
(1) Paragraph 1 of Schedule 1 (Class 1 contributions where...
The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
7
The Pension Schemes Act is amended as follows.
8
(1) Section 4 (meaning of “contracted-out employment” etc.) is amended...
9
In section 8B(7) (contracted-out pension scheme: reference scheme), in the...
10
(1) Section 37 (reduced rates of Class 1 contributions for...
11
(1) In section 38A(1) (reduced rates of Class 1 contributions,...
12
(1) In section 41(1) (personal pensions: amount of minimum contributions),...
13
(1) Paragraph 2 of Schedule 3 (priority in bankruptcy etc.:...
SCHEDULE 8
CONTRIBUTION NOTICES AND FINANCIAL SUPPORT DIRECTIONS UNDER 2005 ORDER
Introduction
1
The 2005 Order is amended as follows.
Contributions notices: material detriment test
2
(1) In Article 34(5)(a) (main purpose or one of main...
3
In Article 85(2) (the matters in relation to which the...
4
In Article 91 (standard procedure), after paragraph (1) insert—
5
In Article 288(3) (orders and regulations under Order that are...
Contribution notices: acting or failing to act otherwise than in good faith
6
In Article 34(5) (acts or failures to act in relation...
Whether reasonable for Pensions Regulator to issue contribution notice
7
(1) Article 34 (contribution notices where avoidance of employer debt)...
Contribution notices: series of acts or failures to act
8
(1) In Article 34 (contribution notices where avoidance of employer...
Contribution notices and financial support directions: bulk transfers
9
After Article 35 (the sum specified in an Article 34...
10
After Article 39 (financial support directions) insert— Financial support directions:...
11
In Article 279(2) (overriding requirements)— (a) after sub-paragraph (d) insert—...
12
In Article 288(3) (orders and regulations under Order that are...
13
In Part 4 of Schedule 2 (the reserved regulatory functions...
Financial support directions: meaning of “insufficiently resourced”
14
(1) In Article 40(3) (meaning of “insufficiently resourced”), for sub-paragraph...
Effect of amendments made by this Schedule
15
(1) The amendments made by paragraphs 2, 6 and 7...
Transitional provision
16
(1) In the case of the first set of regulations...
SCHEDULE 9
INTEREST ON LATE PAYMENT OF LEVIES
The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
1
After section 170 of the Pension Schemes Act (levies towards...
The Pensions (Northern Ireland) Order 2005 (NI 1)
2
The 2005 Order is amended as follows.
3
After Article 103 (PPF administration levy) insert— Administration levy: interest...
4
After Article 164 (calculation, collection and recovery of levies) insert—...
5
After Article 171 (fraud compensation levy) insert— Fraud compensation levy:...
6
In Article 191 (the PPF Ombudsman) at the end add—...
SCHEDULE 10
REPEALS
PART 1
PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
PART 2
SAFEGUARDED RIGHTS
PART 3
CONTRACTING-OUT: ABOLITION OF ALL PROTECTED RIGHTS
PART 4
PENSION COMPENSATION
PART 5
MISCELLANEOUS
PART 6
ADDITIONAL PENSIONS
1
The repeals of— (a) section 37(1ZA) of the Pension Schemes...
2
The repeals of— (a) paragraph 2(6) of Schedule 3 to...

Pensions (No. 2) Act (Northern Ireland) 2008
2008 CHAPTER 13
An Act to make provision relating to pensions; and for connected purposes.
[15th December 2008]
BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows: