Penalty notices: prohibited recruitment conductN.I.
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 persons | Penalty |
| 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) [F1, (4A)] and (5).
[F2(4) It is the relevant number except that—
(a)where paragraph (4A) applies, the number of persons is the number of persons in the employer's PAYE scheme or schemes who are employed by the employer;
(b)where paragraph (4A) does not apply and in the Regulator's opinion the relevant number is not known, paragraph (6) applies.
(4A) 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.]
(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 [F3including information] 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.
[F4(7) 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
F1Word in reg. 14(3) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(9)(a)
F2Reg. 14(4)(4A) substituted for (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(9)(b)
F3Words in reg. 14(5)(b) inserted (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(9)(c)
F4Reg. 14(7) added (1.7.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/232), regs. 1(1)(c), 4(9)(d)
Commencement Information