2012 No. 240

Pensions

The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2012

Made

Coming into operation

The Department for Social Development makes the following Order in exercise of the powers conferred by sections 14 and 15A(1) of the Pensions (No. 2) Act (Northern Ireland) 2008 F1.

The Secretary of State for Work and Pensions has made an Order F2 under sections 14(2) and 15A(1) of the Pensions Act 2008 F3.

Accordingly the Department for Social Development makes the following Order:

Annotations:
Amendments (Textual)
F1

2008 c. 13 (N.I.); section 14 was amended by section 9(1) of the Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.)); section 15A was inserted by section 10 of that Act

Citation, commencement and interpretation1

1

This Order may be cited as the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2012 and shall come into operation on 15th June 2012.

2

In this Order any reference to a numbered section is a reference to the section of the Pensions (No. 2) Act (Northern Ireland) 2008 bearing that number.

Increase of amounts2

1

In sections 3(1)(c) F4 and 5(1)(c) (automatic enrolment and automatic re-enrolment) for “£7,475” substitute “ £8,105 ”.

2

In section 13(1) (qualifying earnings)—

a

in paragraph (a) for “£5,035” substitute “ £5,564 ”;

b

in paragraph (b) for “£33,540” substitute “ £42,475 ”.

Annotations:
Amendments (Textual)
F4

Sections 3(1) and 5(1) are substituted by section 6(1) and (3) of the Pensions Act (Northern Ireland) 2012

Rounding of figures3

For the purposes of sections 3(6B) F5, 5(7B) and 13(2) (automatic enrolment, automatic re-enrolment and qualifying earnings), in the case of a pay reference period of a length specified in the first row of the Table, the rounded figure in respect of the provision mentioned in the first column of the Table is that which appears below the pay reference period which corresponds to that provision.

Table

Provision

1 week

2 weeks

4 weeks

1 month

3 months

4 months

6 months

Sections 3(6B) and 5(7B)

£156

£312

£624

£676

£2,027

£2,702

£4,053

Section 13(2) (referring to section 13(1)(a))

£107

£214

£428

£464

£1,391

£1,855

£2,782

Section 13(2) (referring to section 13(1)(b))

£817

£1,634

£3,268

£3,540

£10,619

£14,159

£21,238

Annotations:
Amendments (Textual)
F5

Sections 3(6B) and 5(7B) are inserted by section 6(2) and (4) of the Pensions Act (Northern Ireland) 2012

Sealed with the Official Seal of the Department for Social Development on 14th June 2012

Anne McCleary A senior officer of theDepartment for Social Development

(This note is not part of the Order)

This Order, which corresponds to an Order (S.I. 2012/1506) made by the Secretary of State for Work and Pensions under sections 14(2) and 15A(1) of the Pensions Act 2008, increases the amounts of the automatic enrolment and re-enrolment earnings trigger and qualifying earnings band, and specifies rounded figures for certain pay reference periods.

Article 2 increases the amounts in sections 3(1)(c), 5(1)(c) and 13(1) of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”). The amount specified in section 3(1)(c) is the amount of earnings that a jobholder must receive before an employer is subject to the duty imposed by section 3 in relation to that jobholder. The amount in section 5(1)(c) is the amount of earnings a jobholder must receive before an employer is subject to the duty imposed by section 5 in relation to that jobholder. “Qualifying earnings” are earnings of more than the amount specified in section 13(1)(a) and not more than the amount specified in section 13(1)(b).

Article 3 specifies rounded figures for the purposes of sections 3(6B), 5(7B) and 13(2) of the Act. The amounts specified in Article 2 are in relation to a pay reference period of 12 months. Sections 3(6B), 5(7B) and 13(2) provide respectively that where the pay reference period is less or more than 12 months, the amounts specified in sections 3(1)(c), 5(1)(c) and 13(1) apply as if they were proportionately less or more. This Article provides rounded figures in respect of the specified pay reference periods.