TPR's approach will include:
TPR will impose penalties on employers who fail to comply with their employer duties, as shown below.
|Number of people1||Daily rate|
|500 or more||£10,000|
1 The daily rate is generally determined by the number of people in the employer's PAYE scheme or the number of people affected by unpaid contributions.
Employers who wilfully fail to comply with their employer duties face fines and/or up to two years' imprisonment.
Employers who induce workers not to join or to opt-out of a pension scheme may have fixed and/or escalating penalties imposed.
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. These are shown in the table below.
|Number of people2||Fixed penalty|
|250 or more||£5,000|
2 This is generally the number of people affected by any breach identified.
Employers have the right to appeal against any penalties imposed by TPR. They can do this by writing to TPR.