The Pensions Regulator (Employer Resources Test) Regulations (Northern Ireland) 2021 - screening

These Regulations provide the technical details for one of the additional tests to the contribution notice regime, “the employer resources test”.  For example, they set out how the value of the resources of the employer is to be determined and calculated by the Pensions Regulator in order for the Regulator to assess any impact of the act or failure to act on the employer’s ability to support their defined benefit pension scheme.