Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2012 comes into force
Implementation date: 15 June 2012
The Order prescribes that the level of earnings for 2012/13 that triggers the requirement to auto-enrol eligible jobholders into a qualifying workplace pension scheme is aligned with the income tax personal allowance for 2012/13. It also aligns the lower earnings level and upper earnings limit for qualifying earnings with the lower earnings level and upper earnings limit for national insurance contributions. Auto-enrolment comes into force on 1 October 2012. The Order is consistent with provisions made for auto-enrolment in Great Britain. The Order can be viewed on the UK legislation website.