Section 37 — Pensions Act 2008: Unpaid contributions notices

Unpaid contributions notices 37 1 The Regulator may issue an unpaid contributions notice to an employer if it is of the opinion that relevant contributions have not been paid on or before the due date.

2 An unpaid contributions notice is a notice requiring an employer to pay into a pension scheme by a specified date an amount in respect of relevant contributions that have not been paid. 3 “ Due date ” has the meaning prescribed.

4 An unpaid contributions notice may, in particular—

a specify the scheme to which the contributions are due;

b specify the workers, or category of workers, in respect of whom the contributions are due;

c state the period in respect of which the contributions are due;

d state the due date in respect of the contributions;

e require the employer to take such other steps in relation to remedying the failure to pay the contributions as the Regulator considers appropriate;

f state that if the employer fails to comply with the notice, the Regulator may issue a fixed penalty notice under section 40.

5 In this section, “ employer ” in relation to a worker means the person by whom the worker is or, if the employment has ceased, was employed.