Supporting Guidance: employer compliance: guidance by subject: penalties: abatement objectives
The objective of the abatement structure as set out in COG914090 is
- to encourage and reward immediate disclosure and cooperation leading to speedy settlement
- whilst at the same time recognising the seriousness of any offences.
The percentages below are shown in factsheet CC/FS19 (COG906060).
|Disclosure COG914100 and COG914105||Up to 20% or 30% in exceptional circumstances|
|Cooperation COG914110 and COG914115||Up to 40%|
|Seriousness COG914120 and COG914125||Up to 40%|
- an employer with serious offences but maximum disclosure and cooperation abatements
- may have a lower penalty than
- an uncooperative employer with less serious offences.