Declaration of Compliance | Aviva Business

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

In order to do this, you’ll need to complete a declaration of compliance, which will need to be submitted within five months of your duties start date. If you fail to complete a declaration of compliance within this timeframe, you could be fined since The Pensions Regulator won’t be aware 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

In order to complete your declaration of compliance, you’ll need the letter code provided by The Pensions Regulator and your PAYE reference. The letter code is a 10 digit reference number beginning with the number one, which you can find on all correspondence that you’ve received from The Pensions Regulator.

Your PAYE reference should also be featured on any correspondence from The Pensions Regulator, as well as on the letter you received from HMRC when you first registered as an employer and on your payroll software.

Information you need to provide

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

When to complete the declaration

If you’re a new employer from October 2017, your auto enrolment duties will begin on the same date as your PAYE duties and you will be referred to as your duties start date. If you created a business between April 2012 and September 2017, you will have been issued with a staging date. Depending on when your business was set up, you will need to complete a declaration of compliance five months from your duties start date or your staging date.

Although it’s a good idea to start filling in your declaration of compliance before your auto-enrolment duties begin, it can only be fully completed after your duties begin, 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 the declaration of compliance can be completed. As a result, this might mean there’s only a short period in which your declaration can be completed.

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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