Employment contracts and pay UK-wide

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.

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What is the declaration of compliance?

The declaration of compliance is a legal requirement. It confirms to The Pensions Regulator (TPR) that you have met your auto-enrolment duties as an employer. Every employer who has at least one member of staff must complete it, even if all your workers opted out or none were eligible.

You complete the declaration online through The Pensions Regulator website. It takes about 20 minutes if you have all the information ready.

  1. 1

    Gather your PAYE reference number (from HMRC)

  2. 2

    Note your duties start date (the date you first employed someone)

  3. 3

    Have your pension scheme name, reference number, and provider details ready

  4. 4

    Count how many staff you assessed, enrolled, opted out, or were not eligible

  5. 5

    Check you have written to all workers about their pension rights

Step-by-step: complete your declaration

Step 1: Go to the TPR online service. You need a Government Gateway account or a TPR online account. If you do not have one, you can create one during the process.

Step 2: Enter your employer details. Provide your PAYE reference, Companies House number (if applicable), and contact details.

Step 3: Confirm your duties start date. This is the date you first employed a member of staff. If you used postponement, your duties start date is still the date you first employed someone, not the postponement end date.

Step 4: Provide pension scheme details. Enter the name of your qualifying pension scheme, its reference number, and provider. If you use NEST, you need your NEST employer ID.

Step 5: Declare staff numbers. Confirm how many workers you assessed and what category they fell into (eligible jobholder, non-eligible jobholder, entitled worker). State how many you enrolled, how many opted out, and how many were not eligible.

Step 6: Submit. Review your declaration and submit it. You will receive a confirmation. Keep this for your records.

IMPORTANT

You must declare even if no one was enrolled

If all your workers opted out, were under 22, earned below £10,000, or were otherwise not eligible, you must still complete the declaration of compliance. The declaration confirms you assessed your staff and met your duties — not that anyone was actually enrolled.

The 5-month deadline

You must complete your declaration within 5 months of your duties start date. Your duties start date is the day you first employ a member of staff.

If you miss the deadline, TPR may issue a £400 fixed penalty notice. If you continue to ignore the requirement, TPR can issue escalating daily penalty notices.

Re-declaration every 3 years

Your declaration duties do not end after the first submission. Every 3 years, you must complete a re-declaration of compliance alongside your re-enrolment duties.

The re-declaration confirms you have re-assessed opted-out workers and re-enrolled those who are eligible. The deadline is 5 months from your re-enrolment date.

TPR will send you a reminder before your re-enrolment date, but it is your responsibility to track the date and act on time.

Common mistakes to avoid

  • Waiting too long: Do not leave the declaration until the last week. Gather information early so you are not scrambling at month 5.
  • Wrong duties start date: Your duties start date is when you first employed someone, not when you set up the pension scheme.
  • Forgetting to re-declare: Set a calendar reminder 6 months before your 3-year re-enrolment date.
  • Not declaring because no one enrolled: You must declare even if all workers opted out or were ineligible.