Key Facts
- •R M Group Holdings Limited (the Employer) challenged a Fixed Penalty Notice (FPN) of £400 issued by the Pensions Regulator for failing to comply with an Unpaid Contributions Notice (UCN).
- •The UCN, issued on 18 September 2023, required payment of unpaid contributions and evidence of compliance by 30 October 2023.
- •The Employer claimed to have paid contributions on 29 September 2023 but failed to provide sufficient evidence by the deadline.
- •A review by the Regulator confirmed the FPN, leading to the Employer's appeal to the Tribunal.
- •The Tribunal considered the matter on the papers.
- •The Employer argued that the Nest system displayed outstanding contributions erroneously and that they submitted proof on 14 December 2023.
Legal Principles
Pensions Act 2008 imposes obligations on employers for automatic enrolment, with the Pensions Regulator responsible for enforcement.
Pensions Act 2008
The Regulator can issue UCNs requiring contributions and evidence of payment; failure to comply can result in an FPN (£400).
Pensions Act 2008, s 40
A person issued with an FPN can appeal to the Tribunal after a review by the Regulator; the Tribunal decides on the appropriate action.
Pensions Act 2008, s 44
The Tribunal considers whether there is a reasonable excuse for non-compliance with the UCN.
Tribunal Procedure
Timely provision of evidence to the Regulator is crucial for effective operation of the automatic enrolment scheme.
Tribunal Reasoning
Outcomes
The Tribunal dismissed the reference and remitted the matter to the Regulator, confirming the penalty notice.
The Employer failed to provide sufficient evidence of compliance with the UCN by the deadline, and the Tribunal found no reasonable excuse for this failure. The Regulator's assertion regarding the timing of full payment was not sufficiently evidenced.