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The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010

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Penalties

Fixed penalty notices

12.  Where the Regulator issues a fixed penalty notice to a person under section 40(1) or (2), the penalty is £400.

Escalating penalty notices

13.—(1) Where an escalating penalty notice is issued to a person—

(a)in respect of a failure to comply with a third party compliance notice under section 36, or

(b)(i)in respect of a failure to comply with a notice specified in paragraph (2)(a) or (b), and

(ii)that failure was by a person other than an employer,

the prescribed daily rate is £200.

(2) Paragraph (3) applies where an escalating penalty notice is issued to an employer in respect of a failure to comply with—

(a)a compliance notice under section 35;

(b)a notice under Article 67(1) of the 2005 Order (provision of information), or

(c)an unpaid contributions notice under section 37.

(3) Except where paragraph (1) applies, the prescribed daily rate is to be determined in accordance with Table 1 and paragraphs (4) to (7).

Table 1
Number of personsPrescribed daily rate
1-4£50
5-49£500
50-249£2,500
250-499£5,000
500 or more£10,000

(4) In the first column of Table 1 “Number of persons” is to be construed in accordance with paragraphs (5) and (6).

(5) Where—

(a)paragraph (2)(a) or (b) applies, it is the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes), but where in the Regulator’s opinion this number is not known, paragraph (7) applies;

(b)paragraph (2)(c) applies, it is—

(i)the number of workers in respect of whom the Regulator is of the opinion that the employer has not paid relevant contributions on or before the due date (within the meaning of section 37(3)), or

(ii)where in the Regulator’s opinion the number in head (i) is not known, the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes),

but where in the Regulator’s opinion the number in head (ii) is not known, paragraph (7) applies.

(6) For the purposes of this regulation, the Regulator must use the latest information reasonably available to it up to and including the day on which the Regulator issues an escalating penalty notice—

(a)where paragraph (2)(a) and (b) applies, disclosed to it under Article 83 of the 2005 Order (tax information etc.), and

(b)where paragraph (2)(c) applies—

(i)contained in a late payment report;

(ii)contained in a report given to the Regulator under Article 65 of the 2005 Order (duty to report breaches of the law), or

(iii)disclosed to it under Article 83 of the 2005 Order.

(7) Where this paragraph applies, the prescribed daily rate must be treated as being £50.

Penalty notices: prohibited recruitment conduct

14.—(1) This regulation applies where the Regulator issues a penalty notice to an employer if the Regulator is of the opinion that the employer—

(a)has contravened section 50 (prohibited recruitment conduct), or

(b)has failed to comply with a compliance notice under section 51.

(2) The penalty is to be determined in accordance with Table 2 and paragraphs (3) to (6).

Table 2
Number of personsPenalty
1-4£1,000
5-49£1,500
50-249£2,500
250 or more£5,000

(3) In the first column of Table 2 “Number of persons” is to be construed in accordance with paragraphs (4) and (5).

(4) It is the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes), but where in the Regulator’s opinion this number is not known, paragraph (6) applies.

(5) For the purposes of this regulation, the Regulator must use the latest information—

(a)reasonably available to it up to and including the day on which it issues a penalty notice, and

(b)disclosed to it under Article 83 of the 2005 Order (tax information etc.).

(6) Where this paragraph applies, the penalty must be treated as being £1,000.

(1)

Article 67 is amended by section 60(2) of the Pensions (No. 2) Act (Northern Ireland) 2008

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