Pensions (No. 2) Act (Northern Ireland) 2008

Offences of failing to complyN.I.
This section has no associated Explanatory Notes

45—(1) An offence is committed by an employer who wilfully fails to comply with—

(a)the duty under section 3(2) (automatic enrolment),

(b)the duty under section 5(2) (automatic re-enrolment), or

(c)the duty under section 7(3) (jobholder's right to opt in).

(2) A person guilty of an offence under this section is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding two years, or to a fine, or both;

(b)on summary conviction to a fine not exceeding the statutory maximum.

Commencement Information

I1S. 45 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2