The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010

Escalating penalty notices N.I.

13.—(1) Where an escalating penalty notice is issued to a person—

(a) in respect of a failure to comply with a third party compliance notice under section 36, or

(b) (i) in respect of a failure to comply with a notice specified in paragraph (2)(a) or (b), and

(ii) that failure was by a person other than an employer,

the prescribed daily rate is £200.

(2) Paragraph (3) applies where an escalating penalty notice is issued to an employer in respect of a failure to comply with—

(a) a compliance notice under section 35;

(b) a notice under Article 67(1) of the 2005 Order (provision of information), or

(c) an unpaid contributions notice under section 37.

(3) Except where paragraph (1) applies, the prescribed daily rate is to be determined in accordance with Table 1 and paragraphs (4) to (7).

Table 1
Number of persons	Prescribed daily rate
1-4	£50
5-49	£500
50-249	£2,500
250-499	£5,000
500 or more	£10,000

(4) In the first column of Table 1 “Number of persons” is to be construed in accordance with paragraphs (5) [F1 , (5A)] and (6).

(5) Where—

[F2 (a) paragraph (2)(a) or (b) applies, it is the relevant number except that—

(i) in the circumstances set out in paragraph (5A), the number of persons is the number of persons in the employer's PAYE scheme or schemes who are employed by the employer, or

(ii) where the circumstances set out in paragraph (5A) do not apply and in the Regulator's opinion the relevant number is not known, paragraph (7) applies;]

(b) paragraph (2)(c) applies, it is—

(i) the number of workers in respect of whom the Regulator is of the opinion that the employer has not paid relevant contributions on or before the due date (within the meaning of section 37(3)), or

[F3 (ii) where in the Regulator's opinion the number in head (i) is not known, the relevant number except that—

(aa) where paragraph (5A) applies, the number of persons is the number of persons in the employer's PAYE scheme or schemes who are employed by the employer, or

(bb) where paragraph (5A) does not apply and in the Regulator's opinion the relevant number is not known, paragraph (7) applies.]

but where in the Regulator’s opinion the number in head (ii) is not known, paragraph (7) applies.

[F4 (5A) This paragraph applies where—

(a) the Regulator is of the opinion that an employer's PAYE scheme includes (or where the Regulator is of the opinion that the employer has more than one PAYE scheme, the schemes include) persons who are not employed by the employer, and

(b) the number of persons in the employer's PAYE scheme (or where the Regulator is of the opinion that the employer has more than one PAYE scheme, the schemes) who are employed by the employer is known to the Regulator.]

(6) For the purposes of this regulation, the Regulator must use the latest information reasonably available to it up to and including the day on which the Regulator issues an escalating penalty notice [F5 , including] —

(a) where paragraph (2)(a) and (b) applies [F6 information] , disclosed to it under Article 83 of the 2005 Order (tax information etc.), and

(b) where paragraph (2)(c) applies [F7 , information] —

(i) contained in a late payment report;

(ii) contained in a report given to the Regulator under Article 65 of the 2005 Order (duty to report breaches of the law), or

(iii) disclosed to it under Article 83 of the 2005 Order.

(7) Where this paragraph applies, the prescribed daily rate must be treated as being £50.

[F8 (8) In this regulation “relevant number” means the number of persons within an employer's PAYE scheme or, where the Regulator is of the opinion that the employer has more than one PAYE scheme, the total number of persons within those schemes.]

Textual Amendments

F1 Words in reg. 13(4) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(a)

F2 Reg. 13(5)(a) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(b)(i)

F3 Words in reg. 13(5)(b) substituted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(b)(ii)

F4 Reg. 13(5A) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(c)

F5 Words in reg. 13(6) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(d)(i)

F6 Words in reg. 13(6)(a) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(d)(ii)

F7 Words in reg. 13(6)(b) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(d)(iii)

F8 Reg. 13(8) added (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(8)(e)

Commencement Information

I1 Reg. 13 in operation at 1.10.2012, see reg. 1(1)

(1)

Article 67 is amended by section 60(2) of the Pensions (No. 2) Act (Northern Ireland) 2008