Key Facts
- •A J Rayson Limited (Employer) failed to provide a declaration of compliance with automatic enrolment duties under the Pensions Act 2008.
- •The Pensions Regulator issued a Fixed Penalty Notice (FPN2) of £400 for non-compliance.
- •The Employer challenged the FPN2, claiming non-receipt of correspondence due to a change of registered office address.
- •The Tribunal considered the matter on the papers.
- •The Employer's duties start date was 19 December 2022; the deadline for compliance was 18 May 2023.
Legal Principles
Employers have legal obligations regarding automatic enrolment under the Pensions Act 2008.
Pensions Act 2008, section 40
The Regulator can issue a Compliance Notice and then a Fixed Penalty Notice for non-compliance.
Pensions Act 2008, section 40
A person issued with a Fixed Penalty Notice can appeal to the Tribunal after applying for a review by the Regulator.
Pensions Act 2008, section 44
The Tribunal's role is to decide on appropriate action and remit the matter to the Regulator.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009
Statutory presumptions of service and receipt apply unless strong evidence to the contrary is provided.
Not explicitly stated, but implied through the Tribunal's reasoning.
Late compliance does not excuse a previous failure to comply on time.
Tribunal's reasoning
Outcomes
The reference is dismissed; the Fixed Penalty Notice (FPN2) is confirmed.
The Employer provided insufficient evidence to overturn the statutory presumption of service and receipt of the Compliance Notice. No reasonable excuse for non-compliance was demonstrated. Late compliance does not negate the penalty.
The matter is remitted to the Regulator.
This is standard procedure following the Tribunal's decision.