Automatic Enrolment Retirement Savings System Act 2024 section 139

Court may order employer or employee to pay arrears of contributions

Section 139 empowers the National Automatic Enrolment Retirement Savings Authority to apply to court for an order requiring an employer or employee to pay arrears of contributions.

• The Authority may apply to the District Court, Circuit Court, or High Court for an order compelling payment of unpaid contributions by an employer or employee.
• The court may grant the order where employer contributions remain unpaid, or where an employer has failed to deduct and remit an employee's participant contributions.
• The court may order payment from a specified date, deem the employee to have an enrolment or re-enrolment date, and apply interest on the arrears in accordance with section 138.
• References to employers and employees include former employers and former employees where the employment has ended, and "employer" extends to a person on whose behalf emoluments are paid.