Part 1Pension scheme membership for jobholders
Chapter 2Compliance
Offences and monitoring
45Offences of failing to comply
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.