Automatic Enrolment Retirement Savings System Act 2024
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Effect of decision | ||
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118. (1) Where a decision under section 114 (4) or 116 (8) substitutes for a relevant determination specified in paragraph (a), (b), (d) or (f) of section 114 (1) a determination that results in a person to whom the determination applies no longer being a contributing participant— | ||
(a) that person shall be treated as not having been assigned an enrolment date or re enrolment date (as the case may be), and | ||
(b) any contribution paid in respect of the person as a result of the relevant determination shall be repaid by the Authority— | ||
(i) in the case of a participant contribution, to that person, | ||
(ii) in the case of an employer contribution, to the employer concerned, and | ||
(iii) in the case of a State contribution, to the Exchequer. | ||
(2) Where a decision under section 114 (4) or 116 (8) substitutes for a relevant determination specified in paragraph (a), (b), (c), (d) or (f) of section 114 (1) a determination resulting in a person to whom the determination applies becoming a contributing participant— | ||
(a) that person shall be treated as having been assigned an enrolment date or re enrolment date (as the case may be) of the date of the relevant determination, and | ||
(b) any contribution that would have been payable in respect of that person from the date of the relevant determination shall be paid— | ||
(i) in the case of a participant contribution, by that person, | ||
(ii) in the case of an employer contribution, by the employer concerned, and | ||
(iii) in the case of a State contribution, by the Exchequer. | ||
(3) Contributions payable under subsection (2)(b) shall be paid in accordance with the procedure specified by the Authority and published by it on a website maintained by or on behalf of the Authority. | ||
(4) Where a decision under section 114 (4) or 116 (8) substitutes a determination resulting in employment becoming exempt employment— | ||
(a) any affected employee who is not the applicant shall be treated as having not been assigned an enrolment date or re-enrolment date (as the case may be), and | ||
(b) any contribution paid in respect of that affected employee as a result of the relevant determination shall be repaid by the Authority— | ||
(i) in the case of a participant contribution, to that employee, | ||
(ii) in the case of an employer contribution, to the employer concerned, and | ||
(iii) in the case of a State contribution, to the Exchequer. | ||
(5) Where a decision under section 114 (4) or 116 (8) substitutes a determination resulting in exempt employment becoming employment that is not exempt employment— | ||
(a) any affected employee who is not the applicant shall be treated as having been assigned an enrolment date or re-enrolment date (as the case may be) of the date of the relevant decision, and | ||
(b) any contributions payable in respect of that employee shall be payable from that date. |