Key Facts
- •Forward Security Ltd (Employer) failed to file a re-declaration of compliance by the October 2023 deadline.
- •The Pensions Regulator (Regulator) issued a Compliance Notice and subsequently a £400 Fixed Penalty Notice (FPN).
- •The Employer argued they did not receive the Compliance Notice due to their serviced office's mail handling system.
- •The Regulator sent reminder letters and emails to the Employer's registered address and contacted them by phone.
- •The Employer claimed they only provided their email address after the FPN was issued.
- •The Employer eventually filed the re-declaration in January 2024.
Legal Principles
Pensions Act 2008 imposes obligations on employers for automatic enrolment, with the Regulator responsible for enforcement.
Pensions Act 2008
Employers must provide a Declaration of Compliance within five months of their duties start date and re-declare every three years.
The Employer’s Duties (Registration and Compliance) Regulations 2010
A person issued an FPN may refer the matter to the Tribunal after a review; the Tribunal decides the appropriate action.
s.44 of the 2008 Act
There is a statutory presumption of service for notices sent to the registered office address.
Not explicitly stated, but implied
Outcomes
The Tribunal dismissed the reference and confirmed the FPN.
The Tribunal found the Compliance Notice was properly served, the Employer had not provided a reasonable excuse for non-compliance, and the Regulator's actions were appropriate.