What about secondees?

A secondee will usually remain a worker for the employer from whom they are seconded and that employer will continue to pay them and send a bill the body to which they are seconded.  In that situation it is the employer who has seconded the employee who will remain responsible for the automatic enrolment duties under the Pensions (No.2) Act (Northern Ireland) 2008 (not the body to whom the individual has been seconded).  If, instead, the new body becomes the employer during the period of the secondment, then they will become responsible for the employer duties under the Pensions (No.2) Act (Northern Ireland) 2008 in relation to that individual (in line with their duties to their other employees).