Pensions (No. 2) Act (Northern Ireland) 2008

• Do not cause jobholder to lose pension scheme membership without valid reasonEmployer

• Automatically enrol eligible workers into a pension schemeEmployer

• Give notice to postpone automatic pension enrolment (up to 3 months)Employer

• Automatically re-enrol eligible workers into a pension schemeEmployer

• Re-enrol eligible staff into pension every 3 yearsEmployer

• Allow jobholders to opt out of automatic enrolment and refund contributionsEmployer

• Pay minimum employer pension contributions of 3%Employer

• Enrol deferred defined benefits/hybrid jobholders by end of transitional periodEmployer

• Fail to comply with TPR notices or auto-enrolment rulesAny Person

Fine up to £50,000

• Fail to comply with pension compliance notice – escalating penaltyAny Person

• Provide false or misleading information to The Pensions RegulatorAny Person

• Prohibit recruitment questions about automatic enrolment opt-outEmployer

Fine up to £50,000

• Keep pension records for up to 6 years and provide them to TPR on requestAny Person

• Disclose restricted pension information unlawfullyAny Person

• Submit terminal illness lump sum application in writing with required informationApplicant

• Consider and mitigate material detriment to pension scheme benefitsAny Person