Auto-enrolment compliance checklist

Use this checklist to verify compliance

Work through each section below to confirm your auto-enrolment setup meets The Pensions Regulator requirements. If you answer 'no' to any item, take action before your declaration of compliance deadline.

Auto-enrolment employer duties

Legal obligations for employers regarding workplace pensions. Pure data reference.

Duty 1: Assess your staff: Determine who is eligible (age 22-66, earning £10,000+)
Duty 2: Choose a pension scheme: Select a qualifying workplace pension scheme
Duty 3: Auto-enrol eligible workers: Enrol within 6 weeks of eligibility
Duty 4: Pay contributions: Minimum 3% employer + 5% employee
Duty 5: Declare compliance: Complete declaration within 5 months of staging date

Declare compliance (opens in a new tab)

Pension scheme setup

You have chosen a qualifying pension scheme
Your scheme is set up and ready to receive contributions
You know your scheme name, reference number, and provider details
Your payroll software can calculate and submit pension contributions

Staff assessment

You have assessed every worker against the three categories (eligible jobholder, non-eligible jobholder, entitled worker)
You know which workers must be auto-enrolled
You have a process to assess new starters on their first day
You have a process to re-assess workers when their pay changes

Enrolment and contributions

All eligible jobholders have been enrolled in your pension scheme
You are deducting at least 5% employee contribution from qualifying earnings
You are paying at least 3% employer contribution on qualifying earnings
Contributions are paid to your scheme by the 22nd of the following month (or 19th if by cheque)
You have submitted a contribution schedule to your pension provider

Worker communications

Eligible jobholders received an enrolment letter within 6 weeks of their enrolment date
Non-eligible jobholders received a letter explaining their right to opt in
Entitled workers received a letter explaining their right to join
Any postponement notices were sent within 6 weeks and one day

Opt-out handling

You have a process to handle opt-out notices within the 1-month window
Opt-out refunds are processed within 1 month of receiving the opt-out notice
You are not encouraging or inducing workers to opt out

Record-keeping and declaration

You are keeping records of all assessments, enrolments, opt-outs, and contributions
Records will be retained for at least 6 years
You have completed (or plan to complete) your declaration of compliance within 5 months
You have noted your 3-year re-enrolment date in your calendar

Declaration of compliance with TPR

The declaration of compliance is a legal requirement confirming you have met your auto-enrolment duties. You must complete it online with The Pensions Regulator within 5 months of your duties start date.

Deadline: Within 5 months of duties start date
How to declare: Online via The Pensions Regulator website
Penalty for missing deadline: £400 fixed penalty notice
Information required: PAYE reference, pension scheme details, number of staff assessed, duties start date
Re-declaration: Required every 3 years alongside re-enrolment

Complete your declaration of compliance (opens in a new tab)

Legal basis

Primary legislation and key regulations

Pensions Act 2008 Primary 2008 · UK-wide Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 SI 2010 · UK-wide The Income Tax (Pay As You Earn) Regulations 2003 SI 2003 · UK-wide

Browse UK legislation legislation.gov.uk

Official guidance

Running payroll (opens in a new tab)

HMRC

Employer National Insurance rates (opens in a new tab)

HMRC

Employment Allowance (opens in a new tab)

HMRC

Find payroll software (opens in a new tab)

HMRC

PAYE and payroll for employers (opens in a new tab)

HMRC

Auto-enrolment compliance checklist

Use this checklist to verify compliance

Pension scheme setup

Staff assessment

Enrolment and contributions

Worker communications

Opt-out handling

Record-keeping and declaration

Legal basis

Official guidance

Next steps

Growing your business

Start importing goods to the UK

Transfer ownership of your business

Related guides in Employment & HR

Workplace pensions: your auto-enrolment duties

Complete your declaration of compliance

Re-enrolment: your three-year duties

Keep business records after closing

Employment law for hospitality businesses