Declaration of compliance checklist
Download PDF version (last updated 2023)
This checklist has been designed to help you complete your declaration of compliance online. It shows you all of the information you will need and where you can find it.
You must complete your declaration of compliance to tell us how you have met your legal duties.
You may need to provide all of the information below to the regulator. Make sure you start your declaration ahead of your deadline because the information you will need may take time to prepare.
You must complete your declaration with The Pensions Regulator within five calendar months after your duties start date.
| Information you'll need to provide | Guidance notes |
|---|---|
| PAYE scheme reference(s) for all PAYE schemes the employer uses | If you operate more than one PAYE scheme, you must provide details for each of them. Your PAYE reference can be found on the letter you received from us about automatic enrolment. You can also find it on your letter from HMRC when you first registered as an employer, or from your payroll software. |
| Letter code from The Pensions Regulator | Your unique 10-digit number shown at the top of each automatic enrolment letter you receive from us. If you need to complete a declaration for more than one employer, you’ll need the letter code for each one. |
| Your contact details | Your name, address, telephone number and email address. |
| Your relationship to the employer | For example, an agent such as an accountant or financial adviser. |
| Companies House number | An eight-digit number, or two alpha characters with a six-digit number. |
| Industrial and provident society number Registered charity number VAT registration number. | If you’ve told us that you don’t have a Companies House number, you must select one of the following options instead: Industrial and provident society number; Registered charity number; VAT registration number. If you don’t have any of these then select none of the above |
| Employer contact details | The name and job title of the owner or most senior person at the employer. This could be the person who employs a personal care assistant or someone to help them in the home. This must not be the name of an agent or third party completing a declaration on the employer’s behalf. |
| Contact preferences | The Pensions Regulator will send all official documents and legal notices to you by post. If you agree, we may also send them by email. |
| Employer correspondence address | Your main address or your registered company address. |
| Type of pension scheme(s) used for automatic enrolment (personal or occupational) | If you are unsure what type of scheme you have then please contact your pension scheme. Note NEST is an occupational pension scheme. |
| Employer pension scheme reference (EPSR) |
This is your unique pension scheme reference, which can be found on any correspondence from your pension provider. For NEST it is the employer NEST ID or for other schemes it may also be described as the group policy number. You can find this reference on correspondence from your pension scheme. If in doubt, please contact your pension scheme. |
| Pension scheme registry number (PSR) | You will need this for all pension schemes except NEST. This is an 8-digit number starting with 1. Your pension scheme should have provided this to you already. If in doubt please contact them. |
| Name and address of the pension scheme(s) used for automatic enrolment | If you don’t have a PSR you must complete this section. Be as precise as possible. |
| The total number* of staff employed on your duties start date | This is the number of staff you employed on your duties start date. This includes personal care assistants and people employed to help you in your home. |
| The number* of staff you had to put into a pension scheme | This is the number of staff you had to put into a pension scheme on your duties start date (or postponement date). This should include anyone who asked to leave the scheme or left your employment since your duties start date. Don’t include anyone who asked to join your pension scheme or who was already in a pension scheme on your duties start date. |
| The number* of staff who were already members of a pension scheme (on your duties start date) | This is the number of people who, on your duties start date, were already in a pension scheme that you have set up for them. Don’t include anyone that you had to put into a scheme on your duties start date. Don’t include anyone who asked to join or was put into the scheme after the duties start date. |
| The last day of the postponement period(s) This only applies if you used postponement | You can’t complete your declaration until after this date. We encourage you to start your declaration as soon as possible. |
| The number* of staff who don’t fall into the above categories | Everybody else who worked for you on your duties start date that you haven’t already told us about. This includes those who have asked to join your pension scheme and anyone who has since left your employment. This must not include anyone who started working for you after your duties start date. |
Top tips
- Make sure you’re prepared you’ll need all of the information on this checklist.
- This is your responsibility as an employer don’t assume an agent, third party or your pension scheme will do it for you.
- Start ahead of time with information you already know anything you add can be saved at any time.
- If you have to put staff into a pension scheme, complete your declaration as soon as you’ve done this.
- Only tell us about pension schemes you’ve used to put your staff into for automatic enrolment.
- Make sure you know about and tell us about every PAYE scheme you use.
This checklist is designed to help you comply with your legal duties under the Pensions Act 2008 and Regulations. While we can offer guidance, this checklist should not be regarded as a substitute for, or definitive interpretation of, the law. If you have any doubts about your legal duties then you should seek legal or other specialist advice.
*Please provide accurate figures where we ask for numbers or figures to be provided.