The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2014 (SR 2014/81) prescribes that the earnings thresholds for pensions auto-enrolment increase on 6 April 2014.
The Regulations amend the prescribed features of an average salary scheme that would enable it to be a qualifying pension scheme for pensions auto-enrolment, and allow hybrid schemes to phase in contributions relating to their money purchase benefits.
The Regulations make changes to the automatic enrolment process in Northern Ireland, including providing an alternative definition of "pay reference period" for the purpose of assessing whether or not a jobholder has sufficient earnings to be auto-enrolled into a qualifying pension scheme, and for the purpose of assessing whether or not a pension scheme can be used for auto-enrolment.
The Automatic Enrolment (Miscellaneous Amendments) Regulations 2013 (SI 2013/2556) extend the time period available to employers in Northern Ireland for auto-enrolling eligible jobholders into a qualifying pension scheme from one month to six weeks.
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