The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012

Substitution of regulation 5

20.  For regulation 5 substitute—

“Pay reference periods for the purposes of section 20(1)(b) and (c) and section 26(4)(b) and (5)(b) of the Act

5.— (1) The pay reference periods for the purposes of section 20(1)(b) and (c) (quality requirement: UK money purchase schemes) and section 26(4)(b) and (5)(b) (quality requirement: UK personal pension schemes) of the Act are as follows.

(2) In relation to any person—

(a) the person’s first pay reference period is to begin—

(i) on the first day, on or after the staging date, that a person is both a jobholder and an active member of a qualifying scheme; or

(ii) where there has been a period beginning after that first day, during which the requirements of section 1(1)(a) or (c) of the Act were not met but the person remained an active member of a qualifying scheme, on the day following the last day of that period; and

(b) the person’s subsequent pay reference periods begin on the anniversary of the employer’s staging date.

(3) The pay reference period in relation to any person ends on the day on which the person ceases to be a jobholder of the employer or ceases to be an active member of a qualifying scheme.”.