Auto enrol Pension issue - Employer side

[James-2esmk]

We employed a member of staff back in 2017, payroll was set up through book keeper / HMRC etc but it now appears a pension wasn't setup (the only other people in the business are directors so no pension set up for them in this company)

this was the only employee in the business - they left after a year and weren't replaced.

Their employment was from 2017/2018 and 2018/2019 tax years (June to June)

Do we - make them an offer of cash? for the total amount that should have been paid (employer and employee contributions for the year)

Fess up and take it on the chin with HMRC / Pensions regulator

Any other options?

[Jacobyte]

James-2esmk said:

make them an offer of cash? for the total amount that should have been paid (employer and employee contributions for the year)

Fess up and take it on the chin with HMRC / Pensions regulator

The above, but not cash - it'll need to be paid retrospectively into a qualifying pension scheme.
Get some advice from a regulated broker.

[Rufus Stone]

James-2esmk said:

We employed a member of staff back in 2017, payroll was set up through book keeper / HMRC etc but it now appears a pension wasn't setup (the only other people in the business are directors so no pension set up for them in this company)

this was the only employee in the business - they left after a year and weren't replaced.

Their employment was from 2017/2018 and 2018/2019 tax years (June to June)

Do we - make them an offer of cash? for the total amount that should have been paid (employer and employee contributions for the year)

Fess up and take it on the chin with HMRC / Pensions regulator

Any other options?

Has anyone picked you up on it?

[flatcrest500]

employee has asked for details - however -

Spoke to Pension Regulator and they have said we have no legal obligation do now do anything as (ex)employee no longer works for us - but I'm looking at doing it retrospectively as it feels the right thing to do..

[MustangGT]

flatcrest500 said:

employee has asked for details - however -

Spoke to Pension Regulator and they have said we have no legal obligation do now do anything as (ex)employee no longer works for us - but I'm looking at doing it retrospectively as it feels the right thing to do..

In that case I suggest you make an ex-gratia one-off payment to a personal pension plan of the ex-employee's choice.