Automatic enrolment update: Enforcement, key dates and temporary workers
Christine Scott shares the latest auto-enrolment messages from The Pensions Regulator (TPR) for business advisers.
Where employers persistently ignore penalty notices from TPR, it will take enforcement action including imposing fines. We are now beginning to see successful court action being taken by TPR where employers haven’t paid those fines. Following a judgement by the court, any subsequent failure to pay a fine impacts on an employer’s credit record, affecting their ability to borrow money for their business in the future.
Read more about the different powers that are used, and what can happen to your clients if they fail to meet their legal duties in TPR’s compliance and enforcement quarterly bulletin.
There are two dates your clients need to be aware of: their staging date and their declaration of compliance deadline.
It’s important your clients know they have a responsibility to complete and submit a declaration of compliance to TPR to report how they have met their auto-enrolment duties. They risk a fine if they don't submit it on time.
To find out your clients’ declaration of compliance deadlines, go to TPR’s auto-enrolment duties checker.
Have your clients nominated a contact?
It's important that your clients’ contact details are kept up to date with TPR. That way your clients receive regular emails with updates and reminders on what they need to do and by when. You’ll need a PAYE reference and letter code for each client to nominate a contact on their behalf.
You can nominate or update a contact via the TPR website.
Director-only companies exemption
Director-only companies may be exempt from auto-enrolment.
Temporary workers: Pubs, clubs and restaurants at higher risk of non-compliance
TPR recently announced that it has issued a large proportion of penalty notices to employers within the food and drink sector. This is a sector that typically employs a large number of temporary workers, and where non-standard contracts are prevalent.
If you have clients in this sector, then make sure they are aware of how automatic enrolment applies to them, what they’ll need to do to meet their duties and by when.
There’s plenty of information on TPR’s website on how to assess and enrol people who work varying hours, as well as translations of letter templates.