Auto Enrolment Guide

Other penalties Wilful failure to comply

How can Scrutton Bland help? We have a number of specialist professional advisers in this area. Their wealth of knowledge and experience in the pensions market can help you through the whole process. We are able to offer you support whether this is your first pension scheme or if you already have an arrangement in place and need to review this to see if it can be used as a Qualifying Workplace Pension Scheme. Whether you are looking to be part of a larger multi-employer pension scheme or would prefer a specific independent pension scheme for your business, we are able to provide the advice and guidance that you need. This includes access to specialist, regulated, company pension advisers who can guide you through the whole process and provide advice to you and your business. Scrutton Bland also provides payroll services which include auto enrolment support, such as: • Monthly assessments • Statutory employer communications • Provide files for submission (new joiner and contribution files) • Support with monthly uploads and premium submissions (subject to the pension provider) • Assistance with the Declaration of Compliance Scrutton Bland’s payroll service is not a requirement to access our auto enrolment support facility, but clients who already use our payroll services are likely to benefit from a more streamlined solution.

Employers who wilfully fail to comply with the employer duties face fines and / or up to 2 years in prison. Inducements Employers who induce workers not to join or opt out of a pension scheme will be subject to the 3-stage compliance process Employers are not allowed to make any statement or ask any question during the recruitment process, which indicates (either explicitly or implicitly) that the worker may not join, or may opt out of a pension scheme. Separate penalties apply to employers using prohibited recruitment conduct. Number of employees* Fixed Penalty 1-4 £1,000 5-49 £1,500 50-249 £2,500 250-499 £5,000 *This is generally the number of people in the employer’s PAYE scheme or the number of people affected by unpaid contributions. Where this number is not readily available, TPR may use various other sources to estimate this number. detailed on the previous page. Prohibited recruitment conduct

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