Guvnor
Employment contracts and pay

Auto-enrolment compliance checklist

Verify your auto-enrolment setup meets all requirements from The Pensions Regulator. Covers scheme selection, staff assessment, enrolment, contributions, communications, record-keeping, and declaration of compliance.

UK-wide
Guide summary

Verify your auto-enrolment setup meets all requirements from The Pensions Regulator. Covers scheme selection, staff assessment, enrolment, contributions, communications, record-keeping, and declaration of compliance. 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.

  • 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
  • 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
  • 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
  • You have assessed every worker against the three categories (eligible jobholder, non-eligible jobholder, entitled worker)
  • You know which workers must be auto-enrolled
On this page
UK-wide

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.

  1. 1

    You have chosen a qualifying pension scheme

  2. 2

    Your scheme is set up and ready to receive contributions

  3. 3

    You know your scheme name, reference number, and provider details

  4. 4

    Your payroll software can calculate and submit pension contributions

  1. 1

    You have assessed every worker against the three categories (eligible jobholder, non-eligible jobholder, entitled worker)

  2. 2

    You know which workers must be auto-enrolled

  3. 3

    You have a process to assess new starters on their first day

  4. 4

    You have a process to re-assess workers when their pay changes

  1. 1

    All eligible jobholders have been enrolled in your pension scheme

  2. 2

    You are deducting at least 5% employee contribution from qualifying earnings

  3. 3

    You are paying at least 3% employer contribution on qualifying earnings

  4. 4

    Contributions are paid to your scheme by the 22nd of the following month (or 19th if by cheque)

  5. 5

    You have submitted a contribution schedule to your pension provider

  1. 1

    Eligible jobholders received an enrolment letter within 6 weeks of their enrolment date

  2. 2

    Non-eligible jobholders received a letter explaining their right to opt in

  3. 3

    Entitled workers received a letter explaining their right to join

  4. 4

    Any postponement notices were sent within 6 weeks and one day

  1. 1

    You have a process to handle opt-out notices within the 1-month window

  2. 2

    Opt-out refunds are processed within 1 month of receiving the opt-out notice

  3. 3

    You are not encouraging or inducing workers to opt out

  1. 1

    You are keeping records of all assessments, enrolments, opt-outs, and contributions

  2. 2

    Records will be retained for at least 6 years

  3. 3

    You have completed (or plan to complete) your declaration of compliance within 5 months

  4. 4

    You have noted your 3-year re-enrolment date in your calendar

Related guides in Tax & Finance

Workplace pensions: your auto-enrolment duties

Your legal duties to automatically enrol eligible employees into a workplace pension scheme and contribute to their pension. Covers eligibility criteria, contribution rates, employer duties, opt-out rights, re-enrolment requirements, and The Pensions Regulator enforcement.

Complete your declaration of compliance

How to complete the declaration of compliance with The Pensions Regulator, confirming you have met your auto-enrolment duties. Covers what information you need, the 5-month deadline, and penalties for late declarations.

Re-enrolment: your three-year duties

How to manage the three-year re-enrolment cycle for auto-enrolment. Covers calculating your re-enrolment date, assessing opted-out workers, the re-enrolment process, and re-declaring compliance with The Pensions Regulator.

Keep business records after closing

Record retention requirements that continue after your business closes. Covers how long to keep tax records, employment documents, contracts, and company accounts after ceasing trade, with penalties for non-compliance.

Employment law for hospitality businesses

Tips and service charge distribution, DBS checks for staff working with children, workplace pensions, and employment law considerations specific to hospitality sector employers.