Nest Pension Scheme · CAS-99346-V1W9

CAS-99346-V1W9

Ombudsman’s Determination Applicant Mr T

Scheme NEST Pension Scheme (the Scheme)

Respondent Marshall Eaton Holdings Limited (the Employer)

Outcome

Complaint summary

Background information, including submissions from the parties

In August 2021, Mr T began his employment with the Employer.

Between October 2021 and July 2022, the Employer failed to pay pension contributions into the Scheme.

On 8 January 2023, Mr T brought his complaint to The Pensions Ombudsman (TPO).

Mr T provided copies of the payslips that he held for the period from October 2021 to July 2022, which detailed the pension contributions deducted from his pay and the corresponding employer contributions. These deductions amounted to £2,463.24. A breakdown of the deductions has been included in Appendix one. 1 Marshall Eating Holdings Limited CAS-99346-V1W9

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 T.

• The Adjudicator said that she had no reason to doubt the information provided by Mr T. So, in the Adjudicator’s Opinion, on the balance of probabilities, contributions had been deducted from Mr T’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 T was not in the financial position he ought to be in.

• In the Adjudicator’s view, Mr T 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.

Ombudsman’s decision

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Directions

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

(ii) Mr T’s Mr T

been paid but have not been to date;

(iii) establish with the Scheme administrator whether the late payment of contributions has meant that fewer units were purchased in Mr T’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

26 September 2025

3 CAS-99346-V1W9 Appendix One Date Employee contributions Employer contributions

Oct 2021 £110.07 £146.76

Nov 2021 £110.07 £146.76

Dec 2021 £110.07 £146.76

Jan 2022 £110.07 £146.76

Feb 2022 £110.07 £146.76

Mar 2022 £110.07 £146.76

Apr 2022 £110.07 £146.76

May 2022 £110.07 £146.76

Jun 2022 £110.07 £146.76

Jul 2022 £65.04 £86.73

4 CAS-99346-V1W9 Appendix Two

NEST Scheme Rules

Rule 7.1.1

Where in respect of a member a participating employer has elected to use the Scheme to:

(a) fulfil its duties under:

(i) in relation to Great Britain, section 2(1) (by virtue of section), 3(2), 5(2) or 7(3) of the 2008 Act; or

(ii) in relation to Northern Ireland, section 2(1) (by virtue of section), 3(2), 5(2) or 7(3) of the 2008 NI Act), or

(b) arrange for a worker to become a member of the Scheme within article 19(2A) of the Order, from the date that admission to membership or the making of contribution arrangements in relation to that member takes effect, the participating employer shall pay and the Trustee shall accept such contributions as may be required in order for the Scheme to meet the quality requirement referred to in Part 1 of the 2008 Act (Part 1 of the 2008 NI Act), or the alternative requirement referred to in Part 1 of the 2008 Act (or Part 1 of the 2008 NI Act), in relation to the member, having regard to the contributions being paid by the member under rule 9.1.

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