1a. how many employers have failed to comply with their automatic enrolment duties?
1b. What action is being undertaken to enforce registration and to make employers collect and pay their obligated dues into a workplace pension scheme?
2. How many employers have been prosecuted or fined or taken to task in some other way?
3. Have employers, who have not abided by the rules, been made to pay both their missed contributions and also to pay for those contributions missed for employees because of the failure of the employer to advise them and collect contributions?
4. What actions have been taken against accountants and / or payroll providers who have known about the employer's failure to comply and have done nothing?
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1a. When an employer fails to comply with their automatic enrolment duties a compliance notice is issued to the employer by The Pensions Regulator (TPR). The total number of compliance notices issued up to the end of December 2018 is 144,047. This figure is contained in the compliance and enforcement quarterly bulletin of October to December 2018.
Of the 144,047, 141,686 compliance notices were issued to unique active employers. Of these, the vast majority of employers (141,060) initially failed to declare compliance.
When interpreting this figure the following caveat should be taken into account: following TPR’s intervention the vast majority will have complied with their duties or ceased being an employer to which such duties apply.
1b. The actions being taken by TPR to ensure employers comply with their automatic enrolment duties can be found in part 4 of our compliance and enforcement strategy.
You can also view our compliance and enforcement policy which sets out the approach that TPR applies in meeting its statutory objective of maximising compliance with the employer duties.
2. The number of employers fined or prosecuted can be found in our compliance and enforcement quarterly bulletin October to December 2018 (link provided in 1a).
3. Yes, in some instances the employer has been required to pay both the employer and employees’ missing contributions but whether such a requirement is appropriate will depend on the circumstances of each individual case.
4. TPR has taken action against accountants and account managers in relation to automatic enrolment. The type of action taken will be highly dependent on the circumstances with decisions being made on a case by case basis. You can see two press releases regarding such action via the following links: