AC & AA Limited v The Pensions Regulator

Facts

AC & AA Limited, a private limited company employing almost 30 people, had been making pension contributions to NEST since 2019. On 4 August 2025 NEST reported to the Pensions Regulator that contributions for the period 1 February 2025 to 30 June 2025 were unpaid, amounting to £552.46 from the employer and £736.47 from employees. After a warning email of 5 August 2025, the Regulator issued an Unpaid Contributions Notice on 19 August 2025 requiring calculation, payment and evidence of payment by 29 September 2025. Following a reminder email, the employer paid the February, April and May contributions on 9 September 2025 and the June contributions on 22 September 2025, but the March 2025 contributions of just over £210 remained outstanding. The Regulator issued a Fixed Penalty Notice of £400 on 14 October 2025 and, on continued non-compliance, an Escalating Penalty Notice on 13 November 2025 requiring compliance by 10 December 2025 at £500 per day thereafter. The March contribution was paid on 22 December 2025, by which time £5,000 had accrued. The employer's out-of-time review request led the Regulator to review on its own initiative and confirm both notices on 5 January 2026. The employer referred the matter to the Tribunal on 29 January 2026, contending it had never received the notices.