Northern Ireland Statutory Rule 1996 United Kingdom

The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996

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What's here

11 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.003

Notices by employers of intended election

  • Give notice of intended election for contracting-out certificate
s.004

Consultation with trade unions

  • Consult trade unions about contracting-out election
s.006

Information to be included in an election

  • Include required information and confirmations in your contracting-out election
s.010

Special provision with regard to elections for the issue, variation or surrender of certificates where the employment remains contracted out

  • Notify employees and scheme representatives when varying a contracting-out certificate
s.012

Special provision for holding companies and subsidiaries

  • Holding company can handle pension scheme notices for its subsidiaries
s.015

Further information and change of circumstances

  • Furnish information and notify changes to the Department
s.016

Requirement to confirm relevant requirements are satisfied

  • Provide written confirmation that your contracted-out pension scheme still meets legal requirements
s.023

Requirements for meeting the statutory standard

  • Actuary must follow rules when certifying pension equivalence
s.032

Minimum payments to be made by employers to trustees

  • Pay minimum payments to pension trustees within 14 days
s.041

Provision of information as to resources

  • Provide reports and accounts on scheme resources when required by the Department
s.044

Notifications to the Department

  • Notify the Department when a contracted-out employee's service ends
Browse 68 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Making of elections for the issue of contracting-out certificates

s.005

Time for making an election

s.007

Amendment of an election

s.008

Issue of contracting-out certificates

s.009

Making of elections by employers for the variation or surrender of contracting-out certificates

s.011

Special circumstances in which

s.013

Special provision for public service pension schemes

s.014

Special provision for holders of pensionable judicial office

s.017

Further contracting-out conditions for salary related contracted-out schemes

s.018

Requirement as to resources of the scheme

s.019

Lump sum benefits and salary related contracted-out schemes

s.020

Trivial commutation of benefits derived from section 5(2B) rights

s.021

Payable age in salary related contracted-out schemes

s.022

Each part of scheme to comply with section 8A of

s.024

Circumstances when actuary other than actuary appointed under Article 47 of

s.025

Requirements for a reference scheme

s.026

Reference scheme: circumstances in which widows' or widowers' pensions need not be payable

s.027

Modification applying to public service pension schemes

s.028

Service in a salary related contracted-out scheme that does not qualify for further benefits

s.029

Schemes which cannot be certified under section 5(2B) of the Act

s.030

Further contracting-out requirements for money purchase contracted-out schemes

s.031

Deduction of minimum payments from earnings

s.033

Calculation of minimum payments

s.034

Manner of calculation or estimation of earnings

s.035

Manner of payment of the age-related payment

s.036

Verification of age

s.037

Circumstances in which the age-related payments are not to be paid

s.038

Adjustment of the amount of age-related payment

s.039

Circumstances in which schemes may change mode of contracting out

s.040

Schemes which may not be contracted out under section 5(3) of the Act

s.042

Alteration of rules of contracted-out schemes

s.043

Termination of periods of contracted-out employment

s.045

Approval of arrangements for schemes ceasing to be contracted out

s.046

Supervision of schemes that have ceased to contract out

s.047

Circumstances in which the Department may vary or cancel a contracting-out certificate

s.048

Special provision for overseas schemes

s.049

Insolvent schemes

s.050

Member to be informed of the option to restore state scheme rights

s.051

Election to pay contributions equivalent premium

s.052

Payment of a contributions equivalent premium

s.053

Payment in lieu of benefit and delay in refund for the purposes of employer’s right of recovery

s.054

Refund of a contributions equivalent premium

s.055

Scheme rules about guaranteed minimum pensions

s.056

Special provision for revaluation of guaranteed minimum pensions secured by insurance policies or annuity contracts

s.057

Circumstances in which widower’s guaranteed minimum pension is to be payable

s.058

Period for which widower’s guaranteed minimum pension is to be payable

s.059

Statutory references to persons entitled to guaranteed minimum pensions — application to widowers

s.060

Trivial commutation of guaranteed minimum pensions

s.061

Suspension and forfeiture of guaranteed minimum pensions

s.062

Fixed rate revaluation of guaranteed minimum pensions for early leavers

s.063

Provision of information about guaranteed minimum pensions

s.064

Meaning of “connected employer”

s.065

Modification of section 12 of the Act

s.066

Circumstances in which the modifications to the Act set out in regulation 65 apply

s.067

Modification of section 47(1) of the Act in relation to revaluation and schemes which have ceased to be contracted out

s.068

Additional modifications relating to transfers and increases of earnings factors by 12 per cent.

s.069

Miscellaneous provisions affecting section 47 of the Act

s.070

Transitional arrangements for certification of schemes

s.071

Elections for replacement certificates by salary related schemes during transitional period

s.072

Transitional requirements as to sufficiency of resources of salary related schemes

s.073

Transitional arrangements and savings for salary related schemes which have begun winding up before the principal appointed day

s.074

Transitional arrangements in relation to the powers of the Department to approve arrangements for schemes ceasing to contract out before the principal appointed day

s.075

Transitional modifications to sections 31 and 32 of the Act

s.076

Prevention of recovery by employers of Class 1 contributions where certificate cancelled under section 32(3) of the Act

s.077

Transitional arrangements for schemes contracted out under section 5(2) of the Act to become contracted out under section 5(3) of the Act

s.078

Savings in respect of State Scheme Premiums

s.079

Revocations

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