Declaration of Compliance
What is the declaration of compliance? Understand the requirement to declare your auto-enrolment compliance to The Pensions Regulator.
Last updated: 30 January 2025
The declaration of compliance confirms you've met your auto-enrolment duties.
What Is the Declaration?
Definition
| Feature | Detail |
|---|---|
| Legal requirement | Mandatory |
| Confirm compliance | To TPR |
| Online declaration | Via website |
| All employers | Must complete |
Purpose
| Aim | Outcome |
|---|---|
| Confirm duties met | Evidence |
| TPR oversight | Monitoring |
| Legal compliance | Requirement |
| Record | Of compliance |
When to Declare
Deadline
| From | Duties Start Date |
|---|---|
| Within | 5 months |
| Declaration | Must be completed |
| No extension | Strict deadline |
Duties Start Date
| For | Date Is |
|---|---|
| New employers | First employee's start date |
| Existing employers | Staging date (historical) |
| New employees | May be their start date |
Example Timeline
| Event | Date |
|---|---|
| First employee starts | 1 January |
| Duties start | 1 January |
| Declaration deadline | 31 May |
Who Must Declare
All Employers
| Employer Type | Must Declare |
|---|---|
| Large companies | Yes |
| SMEs | Yes |
| Micro businesses | Yes |
| Single employee | Yes |
| Directors employing | Yes |
Even If No Eligible Workers
| Situation | Still Must |
|---|---|
| No eligible workers | Declare |
| All opted out | Declare |
| Used postponement | Declare |
| Very small | Declare |
How to Declare
Online Process
| Step | Action |
|---|---|
| 1 | Go to TPR website |
| 2 | Log in or register |
| 3 | Complete declaration |
| 4 | Submit |
| 5 | Keep confirmation |
Information Needed
| You'll Need | To Provide |
|---|---|
| Employer details | PAYE reference |
| Scheme details | Provider, name |
| Worker information | Categories |
| Dates | Key dates |
What You Declare
Confirming
| Element | You Confirm |
|---|---|
| Duties understood | What required |
| Workers assessed | Categories |
| Eligible enrolled | If any |
| Contributions | Being paid |
| Communications | Sent |
| Records | Being kept |
Scheme Information
| Provide | Detail |
|---|---|
| Scheme name | Provider |
| Reference number | If applicable |
| Type | Master trust/GPP etc |
Worker Information
| Category | Numbers |
|---|---|
| Eligible | How many |
| Non-eligible | How many |
| Entitled | How many |
| Opted out | If any |
After Declaring
Confirmation
| You'll Receive | Detail |
|---|---|
| Confirmation | Of submission |
| Reference number | Keep this |
| Record | For evidence |
Keep Records
| Retain | Why |
|---|---|
| Confirmation | Proof |
| Submission details | Evidence |
| Date completed | Timeline |
If You Miss the Deadline
What Happens
| Stage | Action |
|---|---|
| Reminder | TPR writes |
| Fixed penalty | £400 minimum |
| Escalating penalty | Daily amounts |
| Continued failure | Larger penalties |
Fixed Penalty
| Business Size | Amount |
|---|---|
| 1-4 workers | £400 |
| 5-49 workers | £500 |
| 50-249 workers | £2,500 |
| 250-499 workers | £5,000 |
| 500+ workers | £10,000 |
Escalating Penalty
| After Fixed | Daily Penalty |
|---|---|
| Continued failure | £50-£10,000/day |
| Depends on | Business size |
| Adds up | Quickly |
Common Mistakes
Errors to Avoid
| Mistake | Problem |
|---|---|
| Forgot deadline | Penalty |
| Wrong information | Issues |
| Not all workers | Incomplete |
| Wrong scheme details | Incorrect |
Getting It Right
| Practice | Benefit |
|---|---|
| Calendar reminder | Don't forget |
| Check details | Accuracy |
| Gather info first | Complete |
| Review before submit | Correct |
Re-Declaration
Every 3 Years
| After Re-enrolment | Must |
|---|---|
| Complete | Re-declaration |
| Confirm | Re-enrolment done |
| Same process | Online |
| Same deadline | 5 months |
Same Principles
| Apply | To Both |
|---|---|
| Online submission | Yes |
| 5-month deadline | Yes |
| Penalties for failure | Yes |
| Record keeping | Yes |
TPR Communications
What You'll Receive
| Communication | When |
|---|---|
| Letter about duties | Before start |
| Declaration reminder | Approaching deadline |
| Chaser | If not done |
| Penalties | If failed |
Acting on Letters
| When Receive | Action |
|---|---|
| Initial letter | Note deadline |
| Reminder | Complete ASAP |
| Penalty notice | Pay and complete |
Record Keeping
What to Keep
| Record | Purpose |
|---|---|
| Declaration confirmation | Proof |
| Submission reference | Evidence |
| Date completed | Timeline |
| Information provided | What declared |
How Long
| Duration | Period |
|---|---|
| 6 years | Minimum |
| Evidence | Of compliance |
| For queries | From TPR |
Help Available
If Struggling
| Resource | Access |
|---|---|
| TPR website | Guidance |
| Helpline | Telephone support |
| Adviser | Professional help |
| Pension provider | May assist |
Summary
Key Points
| Element | Detail |
|---|---|
| Mandatory | For all employers |
| Online | Via TPR website |
| 5-month deadline | From duties start |
| Penalties | For non-compliance |
Process
| Step | Action |
|---|---|
| 1 | Know your deadline |
| 2 | Gather information |
| 3 | Complete online |
| 4 | Keep confirmation |
| 5 | Repeat every 3 years |
Related answers
Auto-Enrolment: UK Employer Duties
All UK employers must automatically enrol eligible workers into a workplace pension. Learn the requirements, contribution rates, and penalties for non-compliance.
Auto-Enrolment Penalties
What are the penalties for auto-enrolment non-compliance? Understand fines, escalating penalties, and how to avoid them.
Frequently Asked Questions
- What is the declaration of compliance?
- It's a legal requirement to declare to The Pensions Regulator (TPR) that you've met your auto-enrolment duties. You must complete it within 5 months of your duties start date, even if you have no eligible workers.
- When must I complete my declaration?
- Within 5 months of your duties start date. New employers have duties from their first employee's start date. The Pensions Regulator will write to remind you, but it's your responsibility to meet the deadline.
- What happens if I don't complete the declaration?
- You'll receive reminder letters, then a fixed penalty notice, then escalating daily penalties. Continued failure can result in significant fines and potential prosecution. Always complete the declaration on time.