The commencement orders implement various sections of the Pensions (No.2) Act (Northern Ireland) 2008 and the Pensions Act (Northern Ireland) 2012, to give effect to the introduction of pensions auto-enrolment.
The Pensions Act 2008 provides that employers must enrol automatically all eligible employees not already participating in a workplace pension scheme into the employer's pension scheme or the new personal accounts scheme under the National Employment Savings Trust pension scheme.
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.
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