The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2016

This Regulatory Impact Assessment considers changes to the timetable for the phasing in of increases in minimum automatic enrolment contributions, currently due to take place in October 2017 and October 2018. It assesses the impact of delaying these phased increases by 6 months in order to align them with the start of the tax year (i.e. April rather than October) so that increases take place at a time when payroll changes are made.