What is the declaration of compliance?
Your client must provide information to show they are meeting their automatic enrolment duties. This means completing a declaration of compliance using our online service as soon as possible.
Your client hasn’t completed their automatic enrolment duties until they have submitted their declaration to us. The declaration is a secure online service.
Your client can only start their declaration of compliance online when they receive their letter from us, as they will need their letter code and PAYE reference.
An employer’s declaration is a legal duty. If it is not completed within five months of the start of their legal duties they could be fined, but they are able to authorise someone to do this on their behalf.
If you’re completing a declaration for your client, find out what information you need to provide to The Pensions Regulator and when you need to do it. If you have a query about completing the declaration see our automatic enrolment declaration questions.
Automatic enrolment declaration of compliance online service
Complete your client’s declaration of compliance and submit by their deadline. If you act on behalf of multiple clients, you can add them to your profile. The system used to log into and manage your clients' employer declarations has recently changed, but all of your records are still available.
What information do I need to provide?
You’ll need your client’s letter code and PAYE reference to access the declaration of compliance online service:
The letter code is a 10-digit reference beginning with a ‘1’ that’s unique to every employer.
It can be found on all written correspondence from us. If your client doesn’t know it or they have never received it, please contact email@example.com providing the following:
- employer name
- PAYE scheme reference(s)
- employer address
- your contact details (telephone number, email address, job role)
Your client's PAYE reference can be found on their letter they received from us about automatic enrolment. They can also find it on the letter from HMRC when they first registered as an employer, or from their payroll software.
You’ll need to tell us things like how many people were in employment on your client’s duties start date, how many of those have been enrolled and how many people were already in a pension scheme with your client. You’ll need to account for everyone who worked for your client on their duties start date, so make sure you provide exact numbers.
We'll also need details about the pension scheme (or schemes) your client is using for automatic enrolment, particularly the employer pension scheme reference (EPSR) or pension scheme registry number (PSR number). If you don’t have this reference on the scheme paperwork, make sure you contact the trustees or managers of the scheme to get this in good time.
Declaration of compliance checklist
When to complete the declaration
The deadline for completing your client's declaration of compliance is five calendar months from the start of their legal duties. For example, if your client's duties started on 1 November 2016, you must submit the declaration to us no later than 31 March 2017.
If your client’s declaration deadline falls on a Saturday, Sunday or public holiday, you can provide the declaration on the next working day.
You should make a start filling in details as early as possible. Filling in details as you go through the planning process will help you avoid missing your client’s deadline.
Because the purpose of the declaration is to tell us about every person who was in employment when your client started to have legal duties, you won’t be able to complete it or submit it to us until after their duties have come into effect (after their duties start date).
If your client has delayed putting any of their staff into a pension scheme, don’t submit their declaration until after the postponement period has ended. This could mean there’s very little time between the end of the postponement period and the declaration deadline, which is why it’s a good idea to fill in details as you and your client get them. You can complete everything in advance except for the information about their workforce.
Don’t leave it until the last day to start – you’re likely to run out of time and your client won’t have met their automatic enrolment duties.
We recommend starting the declaration as soon as you can. Adding the required information as it becomes available will help make sure you don't miss your client’s deadline. The declaration is complete once you submit all the required information to us. Start the declaration.
If your client has a duties start date and no PAYE scheme
If your client has a duties start date but doesn't have a PAYE scheme, we will write to them with the date for completion of their declaration. We will only write to your clients after they set up a PAYE scheme (please refer to duties for new employers without PAYE schemes for more information).
If your client has a duties start date and no PAYE scheme and wishes to complete their declaration of compliance before we write to them, they can contact us to arrange it.
Which client must the declaration of compliance be completed for?
What letters are sent to my clients from TPR?
The Pensions Regulator (TPR) sends out letters and emails to employers to support them with their automatic enrolment duties. The letters and emails we send to employers are available for you to refer to. These letters form a series of communications which are sent to your clients during the automatic enrolment process, helping them to understand their duties and guiding them through what to do next.
You may find it useful to familiarise yourself with these, to help your clients understand what do to and by when.