The Employers’ Duties (Registration and Compliance) Regulations 2010

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 of the Act; or

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

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

Table 2

Number of persons	Penalty (£)
1-4 5-49 50-249 250 or more	1000 1500 2500 5000

(3) In the first column of Table 2, the expression “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) In 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 section 88 of the Pensions Act 2004.

(6) Where this paragraph applies, the penalty must be treated as being £1000.