Commentary on Sections Part 1: Pension scheme membership for jobholders Chapter 2: Compliance Section 37: Unpaid contributions notices
100.In addition to compliance notices, section 37 provides the Pensions Regulator with the power to issue an unpaid contributions notice to an employer if it is of the opinion that an employer has failed to pay the required contributions on time.
101.Section 37 makes provision for what an unpaid contributions notice is, to which contributions it is applicable and what information may be included in the notice.