Automatic Enrolment Retirement Savings System Act 2024 section 131

Offences in relation to contributions

Section 131 sets out the offences relating to the non-payment of employer contributions and the penalties that apply, including repayment of unpaid contributions and interest.

• An employer commits an offence by failing to pay contributions on time, or by deducting contributions from an employee's pay but not remitting them to the Authority.
• It is also an offence for an employer (or their servant or agent) to make false statements, conceal facts, or produce misleading documents to evade or reduce contribution liabilities.
• Where an employer pays emoluments on behalf of another person (the principal), and the offence was committed with the principal's consent or connivance, the principal is also guilty of an offence and liable to the same penalties.
• On conviction, the employer (or principal) must pay the Authority a sum equal to the unpaid contributions plus interest, and the court may extend the order to cover further unpaid contributions for the same employee going back up to three years.