Employers' Duties (Implementation) (Amendment) Regulations 2016 come into force

Implementation date: 1 October 2016

The Regulations amend the scheduled dates, set out in the Employers' Duties (Implementation) Regulations 2010 (SI 2010/4), for the planned increases in the minimum level of contribution for pensions auto-enrolment, to align the increases with the beginning of the tax year. As a result, the planned increase in October 2017, to 5% minimum contribution (2% employer), will take effect in April 2018, and the planned increase in October 2018, to 8% (3% employer), will take effect in April 2019.

The Employers' Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2016 (SR 2016/316) implement the change in Northern Ireland.