PART 1PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
CHAPTER 2COMPLIANCE
Compliance notices and unpaid contributions notices
37Unpaid contributions notices
1
The Regulator may issue an unpaid contributions notice to an employer if it is of the opinion that relevant contributions have not been paid on or before the due date.
2
An unpaid contributions notice is a notice requiring an employer to pay into a pension scheme by a specified date an amount in respect of relevant contributions that have not been paid.
3
“Due date” has the meaning prescribed.
4
An unpaid contributions notice may, in particular—
a
specify the scheme to which the contributions are due;
b
specify the workers, or category of workers, in respect of whom the contributions are due;
c
state the period in respect of which the contributions are due;
d
state the due date in respect of the contributions;
e
require the employer to take such other steps in relation to remedying the failure to pay the contributions as the Regulator considers appropriate;
f
state that if the employer fails to comply with the notice, the Regulator may issue a fixed penalty notice under section 40.
5
In this section, “employer” in relation to a worker means the person by whom the worker is or, if the employment has ceased, was employed.