Automatic Enrolment Retirement Savings System Act 2024
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Court may order employer or employee to pay arrears of contributions | ||
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139. (1) The Authority may apply to the court for an order requiring an employer or an employee to pay arrears of contributions. | ||
(2) An application under subsection (1) to the District Court shall be to a judge of the District Court for the time being assigned to the district court district within which the employer or employee, in respect of which the application under subsection (1) is made, is located. | ||
(3) An application under subsection (1) to the Circuit Court shall be to a judge of the Circuit Court for the circuit within which the employer or employee, in respect of which the application under subsection (1) is made, is located. | ||
(4) The court may make an order under subsection (1) if it is satisfied— | ||
(a) that any contributions payable to the Authority by an employer have become due and remain unpaid, or | ||
(b) that any participant contributions payable to the Authority by an employee have not been deducted by the employer from the gross pay of the employee and have not been paid to the Authority. | ||
(5) In making an order under this section, the court may make an order— | ||
(a) that any contribution payable in respect of an employee from a date specified by the court shall be paid to the Authority by the employer concerned, | ||
(b) that any participant contributions in respect of an employee from a date specified by the court shall be paid to the Authority by the employee concerned, | ||
(c) that the employee shall be treated as having been assigned an enrolment date or re-enrolment date (as the case may be) as of a date specified by the court, and | ||
(d) that interest is applied on the contributions payable to the Authority in accordance with section 138 . | ||
(6) In this section, in relation to cases where a person’s employment has ceased, references to an employer include references to a former employer, and references to an employee include references to a former employee. | ||
(7) In this section— | ||
(a) “court” means— | ||
(i) the District Court, | ||
(ii) the Circuit Court, or | ||
(iii) the High Court, | ||
and | ||
(b) “employer”, in a case where emoluments are paid on behalf of another person, includes, except in subsection (4), a reference to that other person. |