The Pensions (Extension of Automatic Enrolment) Bill - Regulatory Impact Assessment

The proposed Bill would amend the Pensions (No.2) Act (NI) 2008 (“the Act”) so as to provide regulation making powers to the Department for Communities to lower the age at which qualifying workers are automatically enrolled into a workplace pension and reduce or abolish the Lower Earnings Limit of the qualifying earnings band contained in the Act. This Regulatory Impact Assessment considers those proposals.