Key Facts
- •Mr. M Hussain and Mr. M Zakari (Aniseed) failed to re-declare compliance with auto-enrolment regulations by the deadline of 30 August 2023.
- •The Pensions Regulator issued a Compliance Notice and subsequently a Fixed Penalty Notice of £400 for non-compliance.
- •The Employer claimed non-receipt of the Compliance Notice and reminders, citing outdated contact details and financial difficulties.
- •The Regulator upheld the Fixed Penalty Notice after review.
- •The Employer appealed to the First-tier Tribunal (FTT).
Legal Principles
Pensions Act 2008 imposes obligations on employers regarding auto-enrolment.
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
The Pensions Regulator can issue Compliance Notices and Fixed Penalty Notices for non-compliance.
Pensions Act 2008
A person issued a Fixed Penalty Notice can appeal to the Tribunal after a review (s.44 of the 2008 Act).
Pensions Act 2008, s.44
The Tribunal determines the appropriate action, considering the evidence, and can confirm, vary, or revoke the penalty notice.
Pensions Act 2008
Statutory presumption of service applies when notices are sent to the last known address.
Not explicitly stated but inferred from the judgment
Outcomes
The FTT dismissed the reference and confirmed the Fixed Penalty Notice.
The FTT found the Employer did not have a reasonable excuse for non-compliance. Notices were sent to the last known address, and the presumption of service was not rebutted. The FTT rejected the Employer's claims of non-receipt and financial hardship as reasonable excuses.