Chwilio Deddfwriaeth

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

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Penalty notices: prohibited recruitment conduct

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14.—(1) This regulation applies where the Regulator issues a penalty notice to an employer if the Regulator is of the opinion that the employer—

(a)has contravened section 50 (prohibited recruitment conduct), or

(b)has failed to comply with a compliance notice under section 51.

(2) The penalty is to be determined in accordance with Table 2 and paragraphs (3) to (6).

Table 2
Number of personsPenalty
1-4£1,000
5-49£1,500
50-249£2,500
250 or more£5,000

(3) In the first column of Table 2 “Number of persons” is to be construed in accordance with paragraphs (4) and (5).

(4) It is the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes), but where in the Regulator’s opinion this number is not known, paragraph (6) applies.

(5) For the purposes of this regulation, the Regulator must use the latest information—

(a)reasonably available to it up to and including the day on which it issues a penalty notice, and

(b)disclosed to it under Article 83 of the 2005 Order (tax information etc.).

(6) Where this paragraph applies, the penalty must be treated as being £1,000.

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