Part 1

Pension scheme membership for jobholders
Chapter 2

Compliance

Compliance notices and unpaid contributions notices

Unpaid contributions notices
37
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.
S. 37 wholly in force at 30.6.2012; s. 37 in force for certain purposes at Royal Assent see s. 149(2)(k); s. 37 in force so far as not already in force at 30.6.2012 by S.I. 2012/1682, art. 2(1)(2)(a), Sch. 1
Pt. 1 applied (with modifications) (temp. 1.7.2012 to 30.6.2020) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), art. 2 (with saving in art. 5)