Many employers in their effort to comply with the Pension Reform Act 2004 (Act) have demonstrated strong commitment by remitting regularly the pension contributions of employees who have opened RSAs to the PFAs. However, some of the employers who are complying with the provisions of the Act still have unremitted pension contributions because of failure of some of their employees to open RSAs. Meanwhile, the Commission believes it would be unjust to hold such employers liable for the violation of the Act in view of the fact that they have custody of the pension funds.