Key Facts
- •The Beach Hut Southend Limited (Employer) challenged a £400 fixed penalty notice issued by The Pensions Regulator for failing to comply with a Notice of Compliance.
- •The Notice of Compliance required information by 23 August 2022, but the Employer claimed non-receipt.
- •The Regulator confirmed the penalty notice after review; the Employer appealed out of time.
- •The Tribunal considered the case on the papers.
- •The Employer argued non-receipt of the Notice of Compliance and unfair treatment compared to other employers.
- •The Regulator stated all notices were sent to the Employer's registered address and not returned undelivered.
Legal Principles
Pensions Act 2008 imposes obligations on employers for automatic enrolment.
Pensions Act 2008
The Pensions Regulator can issue penalty notices for non-compliance.
Pensions Act 2008
A person issued a Fixed Penalty Notice can appeal to the Tribunal after a review by the Regulator.
Pensions Act 2008
The Tribunal's role is to decide on appropriate action, confirming, varying, or revoking the notice and remitting to the Regulator.
Pensions Act 2008
Statutory presumption of service applies if notices are sent to the registered address.
Pensions Act 2004, s. 303(6)(a); Employers Duties (Registration and Compliance) Regulations 2010, reg. 15(4)
Outcomes
The reference was dismissed.
The Employer failed to provide evidence to rebut the presumption of service; no reasonable excuse for non-compliance was established.
The matter was remitted to the Regulator.
The Tribunal confirmed the Penalty Notice as the appropriate action.
The Penalty Notice was confirmed.
The employer failed to provide evidence to support their claim of non-receipt, and therefore no reasonable excuse for non-compliance was established.