UK Act of Parliament
1993
Northern Ireland
Pension Schemes (Northern Ireland) Act 1993
At a glance
What's here
11 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trustee 5
- Employer 5
- Director or Officer 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Trustees also bound by 100 other Acts (top 5 shown)
- The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 2022 37 duties
- Charities Act 2011 2011 26 duties
- The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 2013 26 duties
- Insolvency (England and Wales) Rules 2016 2016 21 duties
- The Pensions (Northern Ireland) Order 2005 2005 20 duties
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
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.
Schedules
Browse 80 other Schedules — structural / supplementary
(1) Subject to sub-paragraph (2), regulations may enable the Inland...
Provision may be made by regulations for requiring an employer...
(1) Regulations may modify the provisions of Part III (other...
(1) Regulations may make provision for requiring persons to furnish...
(1) Regulations may modify Chapters I and III of Part...
(1) In relation to employments of any class to which...
Regulations may make provision— (a) for any incidental matters connected...
(1) Subject to the following provisions, paragraph 5 applies in...
(1) The final salary method is to add to the...
(1) Whenever the Secretary of State makes an order under...
Schedule 2 para.2A
(1) The average salary method is to revalue the member’s...
The cash balance method of revaluing a cash balance benefit...
(1) Subject to sub-paragraphs (2) and (3), the money purchase...
This Schedule applies to any sum owed on account of...
(1) This Schedule applies to any sum owed on account...
(1) This Schedule applies to any sum owed on account...
(1) Section 754(3) of the Companies Act 2006 and Article...
In this Schedule “the repealed enactments” means the enactments repealed...
(1) Where in the tax year 1989-90 the trustees or...
(1) Subject to sub-paragraph (2), if immediately before paragraph 6...
If immediately before 14th August 1990— (a) there was in...
Without prejudice to section 28 of the Interpretation Act (Northern...
(1) Where an earner’s earnings paid in any period before...
Without prejudice to paragraph 3, in any case where—
(1) If before 23rd August 1989 an earner ceased to...
(1) Regulations may provide that any provision of this Act...
The repeal of Article 18A(2) of the Social Security (Northern...
Without prejudice to any express provision in this Act, where...
(1) The substitution of this Act for the repealed enactments...
The repeals made by this Act do not affect the...
The repeal by this Act of Article 9 of the...
Where— (a) this Act repeals an enactment relating to the...
(1) The repeal or revocation by this Act of an...
The repeal or revocation by this Act of an enactment...
Any document made, served or issued after this Act comes...
An occupational pension scheme which— (a) at any time before...
Any document the contents of which are in terms corresponding...
The requirement of the Social Security Pensions (Northern Ireland) Order...
In Schedule 5 to the Social Security (Northern Ireland) Order...
In section 11A(7) of the Judicial Pensions Act (Northern Ireland)...
In Schedule 1 to the Social Services (Parity) Act (Northern...
In section 15(1) of the Pensions Increase Act (Northern Ireland)...
In section 13(15), in the definition of “judicial pension scheme”,...
In Articles 3(8), 11(6) and 12(11) of the Superannuation (Northern...
(1) In Article 69 of the Social Security Pensions (Northern...
The following entry shall be inserted at the end of...
In section 33A(9) of the Judicial Pensions Act 1981—
In Schedule 1A to that Act— (a) in paragraph 1...
In the definition of “relevant enactment” in Article 6(5) of...
In Schedule 2A to that Act— (a) in paragraph 1...
In Schedule 2 to the Companies (Northern Ireland) Order 1986—...
In Article 4A(13) of the Audit (Northern Ireland) Order 1987,...
(1) In section 635(3)(b) of the Income and Corporation Taxes...
In paragraph 4 of Schedule 1 to the Official Secrets...
In paragraph 11(2)(b) of Schedule 7 to the Finance Act...
In paragraph 8 of Schedule 4 to the Insolvency (Northern...
In section 1(3) of the Social Security Contributions and Benefits...
In section 127A(7) of the County Courts Act (Northern Ireland)...
In section 20(3) of that Act, for the words from...
In section 23(2) of that Act, after the word “Order”...
In section 34(5) of that Act, for the words “Article...
In section 47(3) of that Act, for the words “Article...
In Schedule 5 to that Act— (a) in paragraph 2(6),...
In paragraph 3 of Schedule 7 to that Act—
In section 104(8) of that Act, for paragraph (e) there...
In Schedule 2A to that Act— (a) in paragraph 1...
In section 130 of that Act, for the words “Social...
In section 132 of that Act— (a) in subsection (3)(a),...
In section 167(1) of that Act— (a) the following definitions...
(1) In section 10(8) of the Judicial Pensions and Retirement...
In Article 4(1) of the Social Security (Northern Ireland) Order...
In section 9A(7) of the Resident Magistrates’ Pensions Act (Northern...
In Schedule 3 to that Act— (a) in paragraph 1...
In paragraph 10 of Schedule 1 to the Parliamentary Commissioner...
(1) If— (a) no date has been appointed as the...
Section 107(3)(a) to (d) shall be omitted.
(1) In section 158(1), before the words “group insurance” there...
(1) Section 107(3)(f) and the word “or” immediately preceding it...
Elections as to employments covered by contracting-out certificates.
- Do not discriminate between employees when electing for contracting-out Employer
Minimum pensions for widows and widowers.
- Provide minimum guaranteed pension for widows, widowers and surviving civil partners Employer
Procedural requirements
- Obtain consent and notify all parties before GMP conversion Trustee
Cancellation, variation, surrender and refusal of certificates.
- Provide documents to HMRC at prescribed intervals to verify contracted-out conditions Employer
Reduced rates of Class 1 contributions.
- Claim contracted-out National Insurance contribution reductions Employer
Right to statement of entitlement: benefits other than money purchase
- Provide statement of entitlement to pension scheme members on request Trustee
Notification of right to cash transfer sum or contribution refund
- Give members a written statement about their cash transfer or refund rights Trustee
Duties of trustees or managers following exercise of right
- Process member's cash transfer or refund election within a reasonable period Trustee
Time for compliance with transfer notice.
- Comply with pension transfer notice within legal time limits Trustee
Annual increase of guaranteed minimum pensions.
Amended 2 timesRequirement as to resources for annual increase of guaranteed minimum pensions.
Amended 5 timesVoluntary contributions.
Amended 1 timeMonitoring of employers’ payments to personal pension schemes.
Amended 1 time- Respond to pension scheme trustees' information requests promptly Employer
Obtaining information for purposes of section 107A and corresponding legislation in Great Britain.
Amended 1 timeFurther Requirements for Protection of Scheme Members
Amended 1 timeDisclosure of information about schemes to members, etc.
Amended 15 timesDisclosure of information about transfers etc.
Amended 15 timesOccupational pension schemes: requirements to refer members to guidance etc
Amended 15 timesFurther Requirements for Protection of Scheme Members
Amended 1 timePowers as respects failure to comply with information requirements.
Amended 2 timesFurther Requirements for Protection of Scheme Members
Amended 1 timeFurther Requirements for Protection of Scheme Members
Amended 1 timeInterpretation of Chapter II.
Amended 15 timesDuty of Department to pay unpaid contributions to schemes.
Amended 9 timesTransfer to Department of rights and remedies.
Amended 2 timesOverriding requirements.
Amended 13 timesExtra-statutory benefits.
Amended 2 timesRelationship of preservation requirements and scheme rules.
Amended 1 timeDuty to bring schemes into conformity with indirectly-applying requirements.
Amended 2 timesAdvice of the Board as to conformity of schemes with requirements.
Amended 1 timeDetermination of questions whether schemes conform with requirements.
Amended 2 timesApplications to the Board to modify schemes (other than public service schemes).
Amended 1 timeOther functions of the Board as respects modification of schemes.
Amended 1 timeEffect of orders under ss. 132 and 135.
Amended 2 timesDeficiencies in the assets of a scheme on winding up.
Amended 1 timeThe Pensions Ombudsman.
Amended 3 timesFunctions of the Pensions Ombudsman.
Amended 21 timesDeath, insolvency or disability of authorised complainant.
Amended 3 timesStaying court proceedings where a complaint is made or a dispute is referred.
Amended 6 timesProcedure on an investigation.
Amended 31 timesInvestigations: further provisions.
Amended 1 timeDeterminations of the Pensions Ombudsman.
Amended 11 timesInterest on late payment of benefit.
Amended 11 timesPower to modify certain provisions of this Act.
Amended 2 timesApplication of enactments as respects personal pension schemes.
Amended 2 timesRequirement to give information to the Department, Secretary of State or Inland Revenue for the purposes of certain provisions.
Amended 4 timesInformation for purposes of contracting-out
Amended 4 timesPower of Department to obtain information in connection with applications under s. 120.
Amended 2 timesDisclosure of information between government departments, etc.
Amended 20 timesOther disclosures by the Department.
Amended 20 timesInalienability of guaranteed minimum pension ....
Amended 17 timesNo forfeiture on bankruptcy of rights under personal pension schemes.
Amended 17 timesProvisions excluding Chapter II of Part VII to be void.
Amended 1 timeExemption of certain schemes from rule against perpetuities.
Amended 5 timesCrown employment.
Amended 7 timesApplication of certain provisions to cases with foreign element.
Amended 10 timesReciprocity with other countries.
Amended 1 timeApplication of general provisions relating to administration of social security.
Amended 6 timesBreach of regulations.
Amended 4 timesOffence in connection with the Registrar.
Amended 4 timesDecisions and appeals.
Amended 17 timesQuestions arising in proceedings.
Amended 4 timesReports by Inland Revenue.
Amended 4 timesReview of the Board’s determinations.
Amended 2 timesReferences and appeals from the Board.
Amended 1 timeGrants to advisory bodies etc.
Amended 2 timesLevies towards certain expenditure.
Amended 14 times- Pay levies imposed on your pension scheme by regulations Director or Officer
Fees for official services to schemes.
Amended 1 timeGeneral financial arrangements.
Amended 15 timesManagers of schemes.
Amended 10 timesLinked qualifying service.
Amended 9 timesGeneral interpretation.
Amended 65 timesInterpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date
Amended 65 timesMoney purchase benefits: supplementary
Amended 65 timesOrders and regulations (general provisions).
Amended 7 timesSub-delegation.
Amended 8 timesConsultation with Social Security Advisory Committee.
Amended 1 timeConsultations about other regulations.
Amended 6 timesAssembly, etc. control of regulations and orders.
Amended 7 timesBrowse 181 other sections — procedural / definitional / commencement
Categories of pension schemes.
Registration of occupational and personal pension schemes.
Issue of contracting-out ... certificates.
Meaning of the first abolition date” and the second abolition date”
Meaning of “contracted-out scheme” and “appropriate scheme” etc.
Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.
Requirements for certification of schemes: general.
Protected rights and money purchase benefits.
Determination of basis on which scheme is contracted-out.
The statutory standard.
Reference scheme.
Transfer, commutation, etc.
Entitlement to benefit.
Former salary related contracted-out schemes to comply with GMP requirements
Minimum pensions for earners.
Earner’s guaranteed minimum.
Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.
Reduction of guaranteed minimum in consequence of pension debit.
Revaluation of earnings factors for purposes of s. 10: early leavers, etc.
Treatment of insignificant amounts.
Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.
Transfer of accrued rights.
Commutation, surrender and forfeiture.
Securing of benefits.
s.20
Conversion of guaranteed minimum pension into other benefits: introduction
The conversion conditions
Actuarial equivalence
Survivors' benefits
Transfer out
Powers to amend schemes
Enforcement of GMP conversion conditions
Power for Board to impose conditions as to investments and resources.
Persons who may establish scheme.
Identification and valuation of protected rights.
Ways of giving effect to protected rights.
Requirements for interim arrangements.
Information about interim arrangements.
The pension and annuity requirements.
Securing of liability for protected rights.
Investment and resources of schemes.
Suspension or forfeiture.
Discharge of protected rights on winding up: insurance policies.
Tax requirements to prevail over requirements of section 27.
Appropriate schemes: “Blowing the whistle”.
Surrender and cancellation of contracting-out certificates: issue of further certificates.
Surrender and cancellation of contracting-out certificates: cancellation of further certificates.
Alteration of rules of contracted-out schemes.
Transfer of liabilities etc.: schemes contracted-out on or after 6 April 1997
Alteration of rules of appropriate schemes.
Regulations about relevant gender change cases
General power to make regulations.
Scope of Chapter II.
Alteration of rates of contributions under s. 37.
Reduced rates of Class 1 contributions and rebates.
Determination and alteration of rates of contributions, and rebates, applicable under section 38A.
Payment of minimum contributions to personal pension schemes.
Earner’s chosen scheme.
Amount of minimum contributions.
Alteration of rates of minimum contributions under section 41.
Money purchase and personal pension schemes: verification of ages
Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.
Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.
Reduced benefits where minimum payments or minimum contributions paid.
Additional pension and other benefits.
Women, married women and widows.
Powers of Board to approve arrangements for scheme ceasing to be certified.
Calculation of guaranteed minimum pensions preserved under approved arrangements.
Supervision of former salary related contracted-out schemes
Supervision: former contracted-out schemes.
Supervision: former appropriate personal pension schemes.
Payment of state scheme premiums on termination of certified status.
Provisions supplementary to s. 51.
Elections to pay contributions equivalent premiums.
Amount of premiums payable under s. 51.
Effect of payment of premiums on rights.
Deduction of contributions equivalent premium from refund of scheme contributions.
No recovery of state scheme premiums from earners, etc.
Further provisions concerning calculations relating to premiums.
s.60
Non-payment of state scheme premiums.
Unpaid premiums: supplementary.
Safeguarded rights.
Requirements relating to safeguarded rights.
Reserve powers in relation to non-complying schemes.
Power to control transfer or discharge of liability.
Scope of Chapter I: the preservation requirements.
Interpretation (Part IV).
Basic principle as to short service benefit.
No discrimination between short service and long service beneficiaries.
Form of short service benefit and its alternatives.
Computation of short service benefit.
Credits.
Pension increases.
Assignment, surrender and commutation of benefit.
Forfeiture,
Charges, liens and set-offs.
Protection for Early Leavers
Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.
Supplementary regulations.
Scope of Chapter II.
Basis of revaluation.
Revaluation not to apply to substituted benefit.
Supplementary provisions.
General protection principle.
The relevant sum.
The appropriate addition.
The later earnings addition.
Special provision where employment continues after it ceases to be contracted-out by reference to scheme.
Supplementary provisions.
Scope of Chapter 1
Right to cash equivalent
Ways of taking right to cash equivalent.
Further provisions concerning exercise of option under s. 91.
Calculation of cash equivalents.
Designation of funded public service defined benefits schemes
Reduction of cash equivalents in case of section 93A designated schemes
Loss of right to cash equivalent
Trustees’ duties after exercise of option.
Trustees' further duties: collective money purchase benefits
Withdrawal of applications.
Prohibition on excluding future accruals etc
Meaning of “scheme rules”: occupational pension schemes
Meaning of “normal pension age” in this Chapter
Interpretation of Chapter
Supplementary provisions.
Scope of Chapter I.
Scope of Chapter 5
Right to cash transfer sum and contribution refund
Exercise of right under section 97AB
Permitted ways of using cash transfer sum
Calculation of cash transfer sum and contribution refund
Powers of trustees or managers where right not exercised
Rights under section 97AB: further provisions
Interpretation.
Basic principle as to pension credit benefit.
Form of pension credit benefit and its alternatives.
Discharge of liability where pension credit or alternative benefits secured by insurance policies or annuity contracts.
Power to give transfer notice.
Restrictions on power to give transfer notice
Benefits other than money purchase: statements of entitlement.
Calculation of cash equivalents.
Withdrawal of transfer notice.
Variation of the amount required to be used.
Effect of transfer on trustees’ duties.
Matters to be disregarded in calculations.
Prohibition on excluding transfers of some rights without others etc
Service of notices.
Interpretation of Chapter II.
Power to modify Chapter II in relation to hybrid schemes.
Scope of Chapter I: annual increase of certain occupational pensions.
Annual increase of later service component.
Annual increase of earlier service component where scheme is in surplus.
Proportional increase where first period is less than 12 months.
Restriction on increase where member is under 55.
Application of Chapter I to pensions not attributable to pensionable service.
No payments to employers from non-complying schemes.
Regulations as to form and content of advertisements.
Requirement for independent trustee where employer becomes insolvent,
Members’ powers to apply to court to enforce duty under s. 115.
Further provisions as to appointment and powers of independent trustees.
Duty of insolvency practitioner or official receiver to give information to scheme trustees.
Certification of amounts payable under s. 120 by insolvency officers.
Complaint to industrial tribunal.
Priority in bankruptcy, etc.
Persons competent to make applications under s. 130.
Persons competent to make applications under s. 132.
Further provisions concerning the Board’s powers under s. 132.
Modification of public service schemes.
Powers of the Board to wind up schemes.
Winding up of public service schemes.
Power to apply county court rules.
Terms of contracts of service or schemes restricting choice to be void.
Removal of restrictions on friendly societies’ pension business.
Normal pension age.
Insurer and long-term insurance business
Repeals.
Transitional provisions and savings.
Prospective and c183.onsequential amendments.
Transitory modifications.
Short title, commencement and extent.
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Prosecution policy (opens in a new tab) from TPR Detailed Guidance
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