Declaration of compliance
Your client has a legal duty to complete their declaration of compliance to tell us how they've met their duties.
We recommend starting your client’s declaration as soon as you can (you will need their PAYE reference and letter code which are found in their letter from us). Adding the required information as it becomes available will help make sure you don't miss your client’s deadline.
Your client hasn’t completed their automatic enrolment duties until you or they have submitted their declaration to us
On this page
- What is the declaration of compliance?
- Who can access the declaration of compliance service?
- What information do I need to provide?
- How do I manage multiple declarations?
- When to complete the declaration
- If your client has a duties start date and no PAYE scheme
- Which client must the declaration of compliance be completed for?
What is the declaration of compliance?
An employer’s declaration is a legal duty. If it’s not completed within five months after their duties start date (date they employed their first member of staff), then 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.
Start your client's declaration now
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 dashboard.
You can use our declaration of compliance checklist (PDF, 192kb, 2 pages) to help you gather all the information you need to provide us with for your client's automatic enrolment declaration.
Start the declaration nowWho can access the declaration of compliance service?
The employer or you can access the automatic enrolment declaration online service either by creating an account, proceeding as a guest or by signing in. If you choose to access it as a guest, you’ll have the option to save your progress and create an account later.
You’ll need to select whether you’re declaring as the employer or if you’re acting on behalf of an employer:
- ‘Employer’ here means anyone working within the employer organisation who is completing a declaration for only one employer.
- If you’re completing a declaration for more than one employer within your corporate group, select ‘acting on behalf of an employer’.
- If you don’t work within the employing organisation, for example, accountants or IFAs, select ‘acting on behalf of an employer’.
What information do I need to provide?
You’ll need the employer’s PAYE reference (if they have one) and either their letter code or accounts office reference number to submit the declaration. The PAYE reference and letter code can be found on any of the letters they received from us about automatic enrolment.
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.
How do I manage multiple declarations?
If one or more of your clients have asked you to complete the declaration of compliance for them, you can act on behalf of multiple clients using one account and can complete the declaration for multiple employers using multiple declarations - file upload which can be found on your dashboard.
If you have added 200 or more employers to your declaration account they will not all be listed on screen, but can be found by searching for them.
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 April 2024, you must submit the declaration to us no later than 31 August 2024.
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 ('staff details').
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.
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.
This could apply to your client if they're a new employer that hasn't set up a PAYE scheme yet, or if their staff have had a pay rise which puts them above the level of qualifying earnings for the first time.
We will only write to your clients after they set up a PAYE scheme.
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?
A declaration of compliance has to be completed for every employer who employed staff on their duties start date, even if they have not had to enrol anyone.