Options Pension Scheme · CAS-93777-J8L3

CAS-93777-J8L3

Ombudsman’s Determination Applicant Mr N

Scheme Options Pension Scheme (the Scheme)

Respondent Core TV Solutions Limited (the Employer)

Outcome

Complaint summary

Background information, including submissions from the parties

In April 2019, Mr N’s employment was transferred to the Employer through a Transfer of Undertakings (Protection of Employment) (TUPE) transfer.

On 1 May 2019, Mr N was enrolled into the Scheme

Mr N provided a Financial Planning Report (FPR) prepared by a financial consultant on behalf of the Employer and copies of his payslips which showed that the Employer matched Mr N’s 5% employee contribution into the Scheme.

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Core TV Solutions Limited CAS-93777-J8L3 Between September 2019 and October 2021, the Employer failed to pay pension contributions into the Scheme.

On 15 September 2022, Mr N brought his complaint to The Pensions Ombudsman (TPO).

Mr N provided copies of the payslips that he held for the period from September 2019 to October 2021, which detailed the pension contributions deducted from his pay and the corresponding employer contributions. However, he was unable to provide payslips for the following months:-

• January 2020

• April 2020

• July 2020

• October 2020

• February 2021

• October 2021

Mr N provided a copy of his Pay As You Earn (PAYE) records which showed his monthly gross salary for the months he was unable to provide payslips for. A breakdown of the information from Mr N’s payslips and PAYE record has been included in Appendix one.

Adjudicator’s Opinion

• The Adjudicator stated that TPO’s normal approach, in cases such as these, was to seek agreement from all parties on the facts of the complaint, including the dates and amounts of contributions involved. She said that, as the Employer had not responded to any of TPO’s communications, she had to base her Opinion solely on the information provided by Mr N.

• The Adjudicator said that she had no reason to doubt the information provided by Mr N. So, in the Adjudicator’s Opinion, on the balance of probabilities,

2 CAS-93777-J8L3 contributions had been deducted from Mr N’s salary but had not been paid into the Scheme. In addition, the Employer had not paid any of the employer contributions that were due over the same period. As a result of its maladministration, Mr N was not in the financial position he ought to be in.

• The Adjudicator was of the view that Mr N’s payslips and the FPR evidenced that his pension contributions were deducted at a rate of 5% of his gross salary. The Employer matched these contributions paying an additional 5% employer contribution into the Scheme. No evidence was provided by the Employer to challenge this position, and the 5% employer contribution was consistent with the supporting information provided by Mr N.

• The Adjudicator reviewed Mr N’s PAYE information and the payslips that he provided for September 2019 to October 2021. It was her opinion, on a balance of probabilities that the Employer had not paid 10% of Mr N’s gross salary into the Scheme.

• Based on the payslips that Mr N provided for the period from September 2019 to October 2021, which detailed the pension contributions deducted from his pay and the corresponding employer contributions. It was the Adjudicator’s opinion that £5,326.46 (£2,663.23 in employee contributions and £2,663.23 in employer contributions) had not been remitted to the Scheme.

• The below table shows a breakdown of the months where Mr N was unable to provide payslips and the corresponding gross salary based on the PAYE information for Mr N. It also shows what the employer and employee pension contributions would be based on a 5% contribution of Mr N’s gross salary. This amounted to £1,619.08 (£809.54 in employee contributions and £809.54 in employer contributions). It was the Adjudicator’s view that this amount had also not been remitted to the Scheme.

Date Gross salary 5% Employer 5% Employee contribution contribution January 2020 £2,837.34 £141.87 £141.87 April 2020 £2,837.34 £141.87 £141.87 July 2020 £2,311.86 £115.59 £115.59 October 2020 £3,097.12 £154.86 £154.86 February 2021 £2,269.87 £113.49 £113.49 October 2021 £2,837.34 £141.86 £141.86

• In the Adjudicator’s view, Mr N had suffered serious distress and inconvenience due to the Employer’s maladministration. The Adjudicator was of the opinion that an award of £1,000 for non-financial injustice was appropriate in the circumstances.

3 CAS-93777-J8L3 Ombudsman’s decision

£6,945.54 has not been remitted to the Scheme by the Employer.

Directions

(i) pay Mr N £1,000 for the serious distress and inconvenience he has experienced;

(ii) Mr N’s ;

4 CAS-93777-J8L3 (iii) establish with the Scheme administrator whether the late payment of contributions has meant that fewer units were purchased in Mr N’s Scheme account than he would have otherwise secured, had the contributions been paid on time; and

(iv) pay any reasonable administration fee should the Scheme administrator charge a fee for carrying out the above calculation.

Camilla Barry

Deputy Pensions Ombudsman 14 August 2025

5 CAS-93777-J8L3 Appendix One Date Gross Pay from Employer contributions Employee PAYE contributions

Sep 2019 £149.33 £149.33

Oct 2019 £149.33 £149.33

Nov 2019 £154.33 £154.33

Dec 2019 £149.33 £149.33

Jan 2020 £2,837.34

Feb 2020 £159.33 £159.33

Mar 2020 £149.33 £149.33

Apr 2020 £2,837.34

May 2020 £121.68 £121.68

Jun 2020 £121.68 £121.68

Jul 2020 £2,311.86

Aug 2020 £121.68 £121.68

Sep 2020 £131.25 £131.25

Oct 2020 £3,097.12

Nov 2020 £139.39 £139.39

Dec 2020 £119.47 £119.47

Jan 2021 £140.14 £140.14

Feb 2021 £2,269.87

Mar 2021 £119.47 £119.47

Apr 2021 £119.47 £119.47

May 2021 £119.47 £119.47

Jun 2021 £119.47 £119.47

Jul 2021 £119.47 £119.47

Aug 2021 £119.47 £119.47

6 CAS-93777-J8L3 Sep 2021 £140.14 £140.14

Oct 2021 £2,837.34

7 CAS-93777-J8L3 Appendix Two

The Amber Pension Trust Terms and Conditions

Responsibilities of the employer Table 2

Deduction of contributions

Deducting employee contributions from workers’ salaries in accordance with the minimum requirements for Auto enrolment.

Section 20 Pensions Act 2008

20 Quality requirement: UK money purchase Plans

(1) A money purchase Plan that has its main administration in the United Kingdom

satisfies the quality requirement in relation to a jobholder if under the Plan—

(a) the jobholder's employer must pay contributions in respect of the jobholder;

(b) the employer's contribution, however calculated, must be equal to or more than 3% of

the amount of the jobholder's qualifying earnings in the relevant pay reference period;

(c) the total amount of contributions paid by the jobholder and the employer, however

calculated, must be equal to or more than 8% of the amount of the jobholder's qualifying

earnings in the relevant pay reference period.

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