Automatic Enrolment Retirement Savings System Act 2024 section 114

Determinations subject to internal review

Section 114 sets out the procedure for requesting an internal review by the Authority of certain determinations, including those relating to enrolment, re-enrolment, exempt employment, opting in, early withdrawal on ill-health grounds, and gross pay assessments.

• A person may request the Authority to review determinations on enrolment, re-enrolment, qualifying schemes (occupational pensions, PRSAs, trust RACs and PEPPs), opt-in eligibility, ill-health withdrawal eligibility, and gross pay calculations, by submitting a written request generally within 30 days of receiving notice of the determination.
• The Authority appoints a staff member as reviewer, who must decide as soon as practicable either to confirm the original determination or to substitute a new determination; if the request does not meet the formal requirements, the reviewer dismisses it and notifies the applicant of the reasons.
• Following a decision, the reviewer must notify the applicant in writing of the outcome, the reasons, any financial effect, and the right to appeal to an appeals officer under section 116; where a determination on exempt employment is changed, the employer must inform all affected employees.
• A review decision takes effect at the end of the appeal period unless an appeal is brought, and the Minister may make regulations governing review procedures and time limits.