Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment No.2) Regulations (Northern Ireland) 2012 come into force

Implementation date: 2 July 2012

The Regulations amend the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (SR 2010/122). They exempt employers from their pensions auto-enrolment obligations towards individuals in relation to whom the employer is a European employer. The Regulations can be viewed on the UK legislation website.