Automatic Enrolment Retirement Savings System Act 2024 section 118

Effect of decision

Section 118 sets out the financial consequences that follow when a review or appeal decision changes a person's enrolment status or an employment's exempt status, including the repayment or collection of contributions.

• Where a review or appeal decision means a person is no longer a contributing participant, their enrolment date is cancelled and all contributions (participant, employer and State) are repaid to the respective parties.
• Where a review or appeal decision means a person becomes a contributing participant, they are treated as enrolled from the date of the original determination and all contributions that should have been paid from that date become payable by the participant, employer and Exchequer respectively.
• Where a decision changes an employment to exempt status, affected employees (other than the applicant) have their enrolment cancelled and contributions already paid on their behalf are refunded.
• Where a decision changes an exempt employment to non-exempt status, affected employees (other than the applicant) are treated as enrolled from the date of the decision and contributions become payable from that date onwards.