Both a declaration of compliance and re-declaration of compliance require the same information and follow the same rules. The only difference is that the declaration of compliance is the first one you submit. So, this information applies to both.
What is a declaration of compliance?
A declaration of compliance is an online form where you, as an employer, provide information about how you're meeting your duties. It takes around 15 minutes to complete.
Why do I have to submit a declaration of compliance?
As an employer, one of your duties is to declare your compliance when your auto-enrolment duties begin, and every three years thereafter. This form tells the Pensions Regulator that you've met your legal duties for auto-enrolment or re-enrolment. If you don't submit it, the Pensions Regulator can assume you're not meeting your duties, which could result in a fine.
When do I need to submit a declaration of compliance?
You have five months from your duties start date to submit your declaration of compliance. You also have five months from the third anniversary of your duties start date to submit your re-declaration of compliance.
What happens if your declaration is late?
As an employer, it's your legal duty to complete this return. If you think the declaration will be late, or you've missed the deadline, contact the Pensions Regulator right away. You might face fines or penalties if your declaration is submitted late or is inaccurate.
What information does the Pensions Regulator need?
The Pensions Regulator has handy checklists to help you gather the information needed for your declaration or re-declaration of compliance:
Tip: When completing the forms, if you don't know your letter code, but you know your accounts office reference and PAYE reference, you can use The Pension Regulator's tool.
Where can I submit the declaration of compliance?
You can submit your declaration or re-declaration of compliance on the Pension Regulator's website: www.tpr.gov.uk/online-declare
How can I correct a declaration of compliance
If you make a mistake on your declaration, you need to correct it to avoid incurring penalties from The Pensions Regulator (TPR). To do this, either:
Log on to your TPR account and edit your declaration, or;
Call TPR to correct your declaration over the phone.
For more information about automatic enrolment, please refer to our Help Centre article.