What is a declaration of compliance?
Why do I have to complete a declaration of compliance?
When is a declaration of compliance due?
What happens if your declaration is late?
What information does the Pensions Regulator require?
How is the declaration of compliance submitted?
How to correct a declaration of compliance
This article explains what a declaration of compliance is, why you have to complete it, how to complete it and when you have to complete it by.
A declaration of compliance and re-declaration of compliance require the same information and follow the same rules, with the only difference being that the declaration of compliance is the first one you submit. So this information relates to both a declaration of compliance and a re-declaration of compliance.
What is a declaration of compliance?
A declaration of compliance is an online form that requires you as an employer to provide information about how you're meeting your duties and takes around 15 minutes to complete.
Why do I have to complete a declaration of compliance?
One of an employer's duties is to ensure that they have declared their compliance when their auto-enrolment duties begin, and then re-declare compliance at your re-enrolment date.
The declaration of compliance is what informs the Pensions Regulator that you have met your legal duties for auto-enrolment and re-enrolment. If you do not submit one then the pension regulator will assume you are not meeting your duties and this could result in a fine.
When is a declaration of compliance due?
You have a 5-month window from the start date to submit your declaration of compliance.
You also have a 5-month window from the 3rd anniversary of the start date to submit your re-declaration of compliance.
What happens if your declaration is late?
It is a legal duty as an employer to complete this return. If you think the declaration will be late or you have realised you have missed the deadline you should to contact the Pensions Regulator.
You may be fined or penalised for submitting your declaration too late or if it's completed inaccurately.
What information does the Pensions Regulator require?
The Pensions Regulator has created handy checklists to show you what information you need to supply in order to submit your declaration of compliance:
To find your Letter code please go to this link. You will need your Accounts Office Reference number and PAYE Reference number to hand.
How is the declaration of compliance submitted?
You declare your compliance online via www.tpr.gov.uk/online-declare
How to correct a declaration of compliance
If you have made a mistake on your declaration of compliance, you will need to correct this to avoid incurring penalties from The Pensions Regulator (TPR).
To make a correction to your declaration of compliance you can:
Log on to your TPR account and make the amendments to your declaration or;
You can call TPR who will be happy to talk you through correcting your declaration over the phone.
The Pensions Regulator can be contacted on 0345 600 1011 and then:
If you are third party, acting on behalf of an employer, such as a business advisor or IFA, please press 1.
If you have someone who works for you at home, for example a personal care assistant, nanny, cleaner or similar, please press 2.
If your business has fewer than 50 workers, please press 3.
If your business has 50 or more workers, please press 4.