The Automatic Enrolment (Miscellaneous Amendments) Regulations 2013

JurisdictionUK Non-devolved
CitationSI 2013/2556

2013No. 2556

PENSIONS

The Automatic Enrolment (Miscellaneous Amendments) Regulations 2013

5thOctober2013

11thOctober2013

The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by sections 111A(15)(b), 181 and 182(2) of the Pension Schemes Act 1993( 1), sections 49(8), 124(1) and 174(2) of the Pensions Act 1995( 2) and sections 3(2), 4(5), 5(2), 8(4), (5) and (6), 10(1), 11, 15, 23(1)(c), (3) and (6), 33(2), 37(3), 99 and 144(2) and (4) of the Pensions Act 2008( 3).

In accordance with section 185(1) of the Pension Schemes Act 1993 and section 120(1) of the Pensions Act 1995, the Secretary of State has consulted with such persons as the Secretary of State considers appropriate.

Citation and commencement

1. (1) These Regulations may be cited as the Automatic Enrolment (Miscellaneous Amendments) Regulations 2013 and, except in relation to regulations 4 and 5(4) and (7), come into force on 1st November 2013.

(2) Regulations 4 and 5(4) and (7) come into force on 1st April 2014.

Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations 1996

2. For paragraphs (2) and (3) of regulation 16 of the Occupational Pension Schemes (Scheme Administration) Regulations 1996( 4) (prescribed time in which an employer must make payments to trustees or managers) substitute-

"(2) Where a person becomes an active member of a relevant scheme, in relation to contributions deducted in the relevant period, the prescribed period for the purposes of section 49(8) of the 1995 Act is the period commencing on the day on which the first deduction in the relevant period is made and ending-

(a) where the contribution is paid to the trustees or managers of the scheme by means of electronic communication, on the 22nd day of the month following the last day of the relevant period; or

(b) in any other case, on the 19th day of the month following the last day of the relevant period.

(3) For the purposes of this regulation-

"the 2008" Act means the Pensions Act 2008;

"electronic communication" has the meaning given in section 15 of the Electronic Communications Act 2000;

"relevant period" means a period of three months commencing on the date from which active membership is effective; and

"relevant scheme" means-

(a) a scheme which is a qualifying scheme in relation to the person under section 16 of the 2008 Act; or

(b) where the person is enrolled in the scheme pursuant to section 9 of the 2008 Act, a scheme which is registered under chapter 2 of part 4 of the Finance Act 2004.".

Amendment of the Personal Pension Schemes (Payments by Employers) Regulations 2000

3. For paragraphs (2) and (3) of regulation 5 of the Personal Pension Schemes (Payments by Employers) Regulations 2000( 5) (prescribed time for the purpose of calculating the due date for the payment of any contribution on behalf of an employee) substitute-

"(2) Where an employee becomes an active member of a relevant scheme, in relation to contributions deducted in the relevant period, the prescribed period for the purposes of section 111A(15)(b) of the 1993 Act is the period commencing on the day on which the first deduction in the relevant period is made and ending -

(a) where the contribution is paid to the trustees or managers of the scheme by means of electronic communication, on the 22nd day of the month following the last day of the relevant period; or

(b) in any other case, on the 19th day of the month following the last day of the relevant period.

(3) For the purposes of this regulation-

"the 2008 Act" means the Pensions Act 2008;

"electronic communication" has the meaning given in section 15 of the Electronic Communications Act 2000;

"relevant period" means a period of three months commencing on the date from which active membership is effective; and

"relevant scheme" means-

(a) a scheme which is a qualifying scheme in relation to the person under section 16 of the 2008 Act; or

(b) where the person is enrolled in the scheme pursuant to section 9 of the 2008 Act, a scheme which meets the requirements of section 9.".

Amendment of the Employers' Duties (Registration and Compliance) Regulations 2010

4. (1) The Employers' Duties (Registration and Compliance) Regulations 2010( 6) are amended as follows.

(2) In regulation 3(1) (registration: after staging date and new PAYE schemes) in each place in which it occurs for "4 months" substitute "5 months".

(3) In regulation 4(1) (registration: re-registration) for "1 month" substitute "2 months".

Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010

5. (1) The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010( 7) are amended as follows.

(2) For regulation 4 (pay reference periods for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c) of the Act) substitute-

"4.

(1) This regulation applies for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c) of the Act (jobholders, automatic enrolment and automatic re-enrolment).

(2) The pay reference period in respect of a person is determined in accordance with paragraph (3) or paragraphs (4) and (5), whichever the employer may decide.

(3) For the purposes of this paragraph, the pay reference period is-

(a) in the case of a person who is paid their regular wage or salary by reference to a period of a week, the period of one week;

(b) in the case of a person who is paid their regular wage or salary by reference to a period longer than a week, that period.

(4) For the purposes of this paragraph, subject to paragraph (6)(b), a pay reference period is-

(a) a period equal in length to the usual interval between payments of the person's regular wage or salary; or

(b) the period of a week,

whichever is the longer.

(5) For the purposes of paragraph (4), pay reference periods commence-

(a) where the person is paid monthly, on the first day of a tax month;

(b) where the person is paid weekly or the pay reference period is a week, on the first day of a tax week;

(c) where the person is paid at intervals of multiple weeks, on-

(i) 6th April; and

(ii) the first day of the tax week which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (6) applies; and

(d) where the person is paid at intervals of multiple months, on-

(i) 6th April; and

(ii) the first day of the tax month which commences immediately after the expiry of a pay interval period beginning on 6th April, unless paragraph (6) applies.

(6) Where paragraphs (4) and (5) apply and a pay reference period includes the last day of a tax year-

(a) the next pay reference period commences on 6th April; and

(b) if the qualifying earnings which, but for this sub-paragraph, would fall in that pay reference period, are paid or payable on or after 6th April, the pay reference period ends on 5th April.

(7) In this regulation-

"pay interval period" means a period which is equal in length to the usual interval between payments and each whole multiple of that period;

"tax month" means the period...

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