Section 45 — Pensions Act 2008: Offences of failing to comply

Offences of failing to comply 45 1 An offence is committed by an employer who wilfully fails to comply with—

a the duty under section 3(2) (automatic enrolment),

b the duty under section 5(2) (automatic re-enrolment), or c the duty under section 7(3) (jobholder's right to opt in).

2 A person guilty of an offence under this section is liable—

a on conviction on indictment, to imprisonment for a term not exceeding two years, or to a fine, or both;

b on summary conviction to a fine not exceeding the statutory maximum.