The employer duties are not optional.
TPR will be responsible for ensuring that you comply with your employer duties.
TPR will impose penalties if you don’t comply with your employer duties – for example, failing to automatically enrol eligible jobholders or failing to refund contributions to those who have opted out. Similarly, you can’t encourage jobholders to opt out of the pension scheme or encourage candidates to do so during the recruitment process.
Appealing against a penalty
You have a right to appeal against any penalties imposed by TPR and must do so in writing. You can find out more about auto enrolment and the role of TPR on their website at: