Declaration of Compliance

Your Declaration of Compliance tells The Pensions Regulator that you’ve met your auto-enrolment duties. This guide explains what it is, when it’s due, and how to complete it.

What is the Declaration of Compliance?

The Declaration of Compliance is a formal declaration you submit online to The Pensions Regulator confirming that you’ve:

Assessed your workers
Chosen a qualifying pension scheme
Auto-enrolled eligible workers
Sent required communications to workers
Set up correct contributions

This is mandatory. Every employer with at least one worker must complete a Declaration of Compliance, even if you have no eligible workers to enrol.

Your Deadline

You must complete your Declaration of Compliance within 5 months of your duties start date.

How to Find Your Duties Start Date

For most employers, your duties start date is the date you first had at least one worker. If you’re unsure:

Check any letters from TPR
Use TPR’s online duties checker
Contact TPR directly: 0345 600 1011

Example Timeline

Event	Date
First employee starts	1 March 2024
Auto-enrolment duties begin	1 March 2024
Declaration deadline (5 months)	1 August 2024

What Happens If You Miss the Deadline?

Missing your Declaration of Compliance deadline triggers TPR’s enforcement process:

Stage	What Happens	Consequence
1	Compliance notice	Formal warning
2	Fixed Penalty Notice	£400 fine
3	Escalating Penalty Notice	£50-£500 per day
4	Continued escalation	Up to £10,000 per day

Don't ignore this. Penalties escalate quickly. A small business could face thousands in fines within weeks of missing the deadline.

Declaration of Compliance Checklist

Before completing your Declaration, ensure you have:

Pension Scheme Setup

Chosen a qualifying workplace pension scheme
Registered with the scheme provider
Know your scheme’s Pension Scheme Registry (PSR) number
Confirmed the scheme is active and accepting contributions

Worker Assessment

Identified all workers (employees and any others)
Assessed each worker’s category:
- Eligible jobholder (must auto-enrol)
- Non-eligible jobholder (right to opt in)
- Entitled worker (right to join)
Documented your assessment

Auto-Enrolment

Auto-enrolled all eligible jobholders
Within required timeframe (6 weeks of eligibility)
Without requiring employee action to join

Communications

Written to eligible jobholders about their enrolment
Written to non-eligible jobholders about opt-in rights
Written to entitled workers about joining rights
Used compliant letter templates

Contributions

Set up payroll to calculate contributions correctly
Using correct qualifying earnings band
Meeting minimum contribution levels (3% employer, 5% employee)
Paying contributions to scheme by 22nd of following month

Records

Keeping records of all the above
Storing securely for 6 years

How to Complete Your Declaration

Step 1: Gather Your Information

You’ll need:

Your PAYE reference (from HMRC)
Your Accounts Office reference (from HMRC)
Your pension scheme PSR number (from your provider)
Details of how many workers in each category
Dates of auto-enrolment activities

Step 2: Access the Online Service

Go to: www.tpr.gov.uk/employers/declare

You’ll need to:

Sign in or create a Government Gateway account
Link your employer account to TPR

Step 3: Complete the Declaration

The online form will ask:

About your scheme:

What type of scheme do you have?
What’s the PSR number?
When did it become active?

About your workers:

How many workers do you have in total?
How many eligible jobholders?
How many non-eligible jobholders?
How many entitled workers?
How many were auto-enrolled?

About your duties:

When did you auto-enrol eligible workers?
Did you use postponement?
Have you sent all required communications?

Step 4: Submit and Save

Submit your declaration
Save/print the confirmation
Note your re-declaration date (3 years from now)

Re-Declaration Every 3 Years

Auto-enrolment is not a one-time task. You must:

Re-enrol opted-out workers every 3 years
Re-declare your compliance within 5 months of your re-enrolment date

Mark your re-enrolment date in your diary now – missing re-declaration attracts the same penalties as missing your initial declaration.

Common Mistakes to Avoid

Mistake 1: Assuming You Don’t Need to Declare

Everyone with at least one worker must declare – even if:

All your workers are below earnings threshold
All workers opted out
You only have part-time staff
You’re a micro-business

Mistake 2: Using the Wrong Scheme Details

Ensure you have the correct:

PSR number (not a generic provider reference)
Scheme type (defined contribution, master trust, etc.)
Correct contribution rates

Mistake 3: Forgetting to Re-Declare

Set a calendar reminder for 3 years’ time. Re-declaration has the same deadline (5 months) and same penalties.

Mistake 4: Not Keeping Evidence

Keep records of:

Your completed declaration (screenshot/print)
Confirmation from TPR
All worker communications
Scheme setup documentation

If You’ve Already Missed Your Deadline

Don’t panic, but act immediately:

Complete your declaration now – even if late
Ensure all duties are complete – enrolments, communications, contributions
Respond to any TPR notices – ignoring them makes penalties worse
Consider seeking help – accountant, payroll provider, or direct TPR support

TPR is generally more lenient with employers who act quickly to rectify non-compliance than those who ignore notices.

Getting Help

Resource	Contact
TPR Helpline	0345 600 1011
TPR Online Services	tpr.gov.uk
Your Pension Provider	Check your scheme documents
Your Accountant	For payroll and contribution queries

Beyond Compliance: Employee Understanding

Completing your Declaration of Compliance is the minimum legal requirement. But TPR also expects you to help employees make “informed decisions.”

Trackable pension training helps you:

Demonstrate employee engagement
Provide evidence beyond basic compliance
Show auditors you’ve gone above the minimum
Actually help employees understand their pension

Declaration of Compliance: Complete Guide for UK Employers