Completing the declaration of compliance

You’re legally obliged to let The Pensions Regulator know you’ve completed your auto enrolment duties.

  • You’ll need to complete an online declaration of compliance which you’ll find on The Pensions Regulator’s website.
  • This has to be done within five months after your duties start date, which is the day your first member of staff joined the company. 
  • Your duties start date can’t be changed, and you could be fined if you fail to complete a declaration of compliance within this timeframe. It’s one of your legal duties to let them know that you’re legally compliant with auto enrolment law.

What you need to provide

Letter codes

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

If you don’t yet have a letter code, contact TPR with the following information:

  • Accounts office reference number 
  • PAYE scheme reference(s)

PAYE references

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

Information about your employees and pension scheme.

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

Information about your employees and pension scheme

The Pensions Regulator will need to know:

  • How many people were in employment on your duties start date
  • How many of those have been enrolled
  • How many people were already in a pension scheme on your duties start date
  • Details about your pension scheme, particularly the employer pension scheme reference (EPSR) or pension scheme registry number (PSR number).

Use the Pension Regulator’s checklist to make sure your submission is correct

The Pensions Regulator provides a complete list (PDF 104KB) of information you’re required to give.

When to complete the declaration

Remember, your declaration of compliance must be completed within the first 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.

Start early, complete later

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 decide to postpone auto enrolment

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.

Aviva Workplace Pension

Our workplace pension is designed to give you a scheme that’s easy to set up and administer, ideal for your auto enrolment needs.

Find out about the Aviva Workplace Pension

Employers

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Advisers

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