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Automatic enrolment
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50. (1) Where the Authority determines that a person satisfies the conditions for enrolment in any pay reference period, the Authority shall assign the last day of that period as the person’s enrolment date.
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(2) The conditions for enrolment for any pay reference period are—
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(a) that on the last day of the pay reference period the person is aged at least 23 years and under 60 years,
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(b) that on that day the person is an employee in employment that is not exempt employment, and
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(c) that the person’s total gross pay in all employments, including exempt employments, in the pay reference period is not less than the earnings threshold.
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(3) The earnings threshold for the purposes of subsection (2)(c) is:
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(a) where the pay reference period is a year,€20,000;
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(b) where the pay reference period is more or less than a year, an amount proportionately more or less than€20,000.
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(4) For the purposes of this section, a “pay reference period” in any circumstances means a period determined by the Authority as a pay reference period in relation to those circumstances.
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(5) A pay reference period may be a period beginning before the commencement of this section.
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(6) Where under subsection (1) the Authority determines that a person satisfies the conditions for enrolment, the Authority shall give notice of the determination and of the enrolment date to any person treated for the purposes of the determination as that person’s employer in employment that is not exempt employment.
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(7) An employer to whom notice is given under subsection (6) shall give notice of the determination and the enrolment date to the employee concerned.
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(8) An employer to whom notice is given under subsection (6), who fails to give notice of the determination and the enrolment date in accordance with subsection (7), is guilty of an offence.
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