{
  "url": "https://openlegislation.uk/employment-rights-act-2025/section-108",
  "json_url": "https://openlegislation.uk/employment-rights-act-2025/section-108.json",
  "legislation": "ukpga/2025/36",
  "legislation_title": "Employment Rights Act 2025",
  "legislation_url": "https://openlegislation.uk/employment-rights-act-2025",
  "path": "section/108",
  "kind": "section",
  "number": "108",
  "heading": "Further provision about penalties",
  "text": "(1) The Secretary of State may by directions specify circumstances in which a notice of underpayment is not to impose a requirement to pay a penalty.\n(2) A direction under subsection (1) may be amended or revoked by a further direction.\n(3) A notice of underpayment that imposes a requirement to pay a penalty must—\n(a) specify the amount of the penalty,\n(b) state how that amount was calculated, and\n(c) specify the date by which the penalty must be paid.\n(4) In a case where a notice of underpayment imposes a requirement on a person to pay a penalty, if the person, before the end of the period of 14 days beginning with the day on which the notice is given—\n(a) pays (or has paid) the required sum specified in the notice of underpayment, and\n(b) pays at least half the penalty,\nthe person is to be regarded as having paid the penalty.\n(5) Any penalty received by the Secretary of State in accordance with section 107 is to be paid into the Consolidated Fund.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 108 not in force at Royal Assent, see s. 159(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 108 in force at 7.4.2026 for specified purposes by S.I. 2026/323, reg. 4(1)(2)(13)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 108(1)(2) in force at 6.1.2026 by S.I. 2026/3, reg. 2(29)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/36/section/108",
    "retrieved_at": "2026-10-31T10:33:14.747207+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}