Employers are required to provide a work based contributory pension for eligible job holders. Employer contributions rates will be 3% of salary, with employee rate at 5%. Employees may opt out of the scheme.

These laws apply where a contract of employment is governed by the laws of Northern Ireland. Where the parties have not chosen the law, the contract may be governed by the laws of Northern Ireland if this is where the employee carries out their work.

If the employee does not habitually carry out the work in or from one country, the contract is governed by the law of Northern Ireland if the business through which the employee is engaged is situated in Northern Ireland. However, where it appears from the circumstances that the contract is more closely connected with a different country, the law of that country applies. This is a complicated issue and more guidance should be considered.