Completing the declaration of compliance

As part of your duties, you’ll need to make sure that you let The Pensions Regulator know you’ve completed your auto enrolment duties and that you’re legally compliant with auto enrolment law.

What to do

You’ll need to complete and submit a declaration of compliance within five months after your duties start date. (Your duties start date is the day your first member of staff joined the company – you cannot change this date.) You could be fined if you fail to complete a declaration of compliance within this timeframe. This is because The Pensions Regulator won’t know that you have completed your auto enrolment duties – and it’s one of your legal duties to let them know.

PAYE references and letter codes

To complete your declaration of compliance, you’ll need the 10-digit letter code provided by The Pensions Regulator, as well as your PAYE reference. You can find the letter code beginning with ‘1’ on any correspondence you’ve received from The Pensions Regulator.

Your PAYE reference should also be on your letters from The Pensions Regulator or HMRC, as well as on your payroll software.

Information you need to provide

The Pensions Regulator provides a complete list of information you’re required to give. (PDF 0.54MB)

When to complete the declaration

You’ll need to complete a declaration of compliance within five months after your duties start date. If you’re a new employer, your auto enrolment duties will begin on the same date as your PAYE duties, which will be referred to as your duties start date.

Although it’s a good idea to start filling in your declaration of compliance before your auto enrolment duties begin, you can only complete it after your duties start date. This is because you’ll need to give The Pension Regulator an accurate picture of every single person in your employment on the day they start.

If you’ve decided to use postponement, you’ll need to wait until the end of the postponement period before you submit your declaration of compliance. This is because you need to have assessed your workforce and auto-enrolled the relevant workers before completing the declaration of compliance. As a result, there might only be a short period of time where you can complete the declaration.

Find out more about auto enrolment

Auto enrolment doesn’t have to be challenging. We’ve got all the information you need to get up and running with your workplace pension scheme.

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