Automatic enrolment
Declaration of compliance
(registration)
Rebecca Woodley and Ken Tymms
Industry liaison managers
28 October 2014
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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What is the declaration of compliance
•
The declaration of compliance is the legal requirement for you the employer to
provide certain information to the regulator about how you’ve complied with
your employer duties.
•
All employers with one or more workers on their staging date must complete a
declaration with the regulator.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Why is declaration important?
•
The declaration is mandatory and you could get fined if you don’t do it in time
or at all.
•
If employers do not complete a declaration then they have failed to comply
with the law.
•
By completing a declaration, employers are providing information that is then
used to confirm that they have complied with their duties.
•
We may need to take action, including fines, if employers fail to comply with
their duties.
•
We are able to help and we can provide guidance or information to help.
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When to complete your declaration
•
The declaration must be completed within five calendar months of your
staging date.
•
The regulator will write to you to make you aware of your declaration deadline.
•
You can only complete a declaration in full after your staging date and only
once you have automatically enrolled any eligible staff.
•
If your declaration deadline falls on a Saturday, Sunday or UK public holiday
you can submit your declaration on the next working day.
•
Don’t leave it until the last day to start the declaration – as you maybe more
likely to run out of time and you may not be fully compliant.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Who can complete a declaration?
Declaration can be completed by:
•
the employer for example someone from HR or someone from payroll
•
a third party representative acting on behalf of the employer (eg an
accountant or bookeeper).
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Ways of completing a declaration
•
The online declaration service is a secure and effective way to record your
details, it is:
– available 24 hours a day, seven days a week
– accessed via Government Gateway, a widely used secure public service
interface
– accessible any time for employers providing you have your 10 digit letter
code.
• If you do not have access to the internet you can complete declaration either
by writing to us or calling our customer support centre.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Information you will need to provide
• Employers must provide specific information prescribed in law that are
mandatory to the declaration process.
The employer or their third party representative must:
•
confirm they have authority to declare on behalf of the employer
•
provide their contact details and details for the most senior contact within the
organisation
•
provide PAYE (pay as you earn) information
•
provide workforce details
•
provide pension scheme information used for automatic enrolment
•
declare that all the data they have provided is accurate.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Starting a declaration
Government Gateway ID:
• This may be an ID that you have previously set up for other purposes.
• If you don’t have an ID, you can create one as part of the login process.
Letter codes and PAYE reference
• Your unique letter code 10-digit number, beginning with a ‘1’.
• Letter codes can be found on all letters received from the regulator
• If you do not know your letter code, or have never received it, please contact
us and provide the following:
• employer name
• PAYE scheme reference(s)
• employer address
• your contact details (telephone number, email address, job role).
• Your PAYE reference
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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About you
Details to provide as the employer:
• name and correspondence details.
If you not the employer:
• employers name and your relationship to the employer
• name of the organisation and the contact details for your employer.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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About the employer
You will need to provide either:
•
the companies house number
• industrial and provident society number
• registered charity number or
• VAT registration number.
Details of any PAYE schemes that your were using on your staging date, if you
operate more than one you will have to provide all the numbers.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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PAYE schemes details
In the PAYE scheme details section you will need to provide:
• details of all PAYE schemes that your were using on your staging date
• if you operate more than one you will have to provide all the numbers.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Pension schemes details
In this section, you only need to tell us about any pension schemes you’ve used
for automatic enrolment.
• These can be previously existing pension schemes that meet automatic
enrolment specifications, or new ones that have been set up especially.
• If you have a scheme that only includes existing members you won’t need to
provide details of this scheme.
• If you have a scheme which contains existing workers but will also be used for
automatic enrolment, you’ll need to provide details of it.
• If you’re using more than one scheme for automatic enrolment, each scheme
should be added separately.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Pension schemes details
For personal pension schemes include:
• the employer pension scheme reference, known as an EPSR
• name and address of the pension scheme provider.
If you are entering occupational pension scheme details you can choose between
NEST or other schemes:
• NEST uses an alternative employer pension scheme reference known as ‘unique
employer NEST ID’ which appears in the format of EMP followed by nine numbers.
For occupational pension schemes; excluding NEST
• Include the pension scheme name and the pension scheme registry number,
known as a PSR.
• Include the employer pension scheme reference, known as an EPSR.
• Information about the address of the pension scheme used which is mandatory if
the employers does not have a pension scheme registry number.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Workforce details
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Workforce details - Postponement
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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How often does declaration occur?
•
An employer will confirm that the information is correct and complete to the
best of their knowledge and submit their declaration of compliance.
•
Roughly every three years, you’ll need to re-enrol those staff who have opted
out or ceased active membership back into your automatic enrolment pension
scheme, provided they’re still eligible.
•
This will include staff who have Opted-out or ceased active membership back
into your automatic enrolment pension scheme, providing they are still eligible.
•
Re-declaration will give the regulator updated information about your
organisation, your workforce and the number of staff automatically enrolled.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Keeping records
• An employer is required to keep regular records on all automatic enrolment
activity.
• After an employer’s staging date, they must:
– keep certain records on aspects of their compliance with the new duties
– preserve those records
– produce those records to the regulator, if requested.
• You must retain any Opt-in, joining or Opt-out notices you receive from your
staff as this is proof that they have exercised these rights.
• Records about the pension schemes.
• Most records must be kept for a minimum of six years, with the exception of
those relating to opt-outs, which must be kept for a minimum of four years.
• Employers who outsource business or pensions administration to a third party
may authorise the third party to keep or provide the records on their behalf.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: We chose to postpone auto-enrolment. When I now go to enter worker details I
am asked for the number we had at staging date, but by deferral date we had
had new starters and leavers so the calculation doesn't work. Should I be using
the number of workers at deferral date?
A: No – we will always need to know about the number of workers in employment on
your staging date. For the purposes of the declaration, we do not need to know about
new starters after your staging date. If you’ve used postponement, we will need to
know on the deferral date what you did with those workers who were in your
employment on your staging date.
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Question and answers
Q: We contribute 7.5% of gross salary to our employees’ private pension plans or
SIPPs. Do we need to complete declaration? We have a part time employee what are the requirements for declaration?
A: Yes – every employer with at least one worker working or ordinarily working in the UK
on their staging date will be required to complete the declaration.
It also will not matter if a worker is part time – if they are a worker (i.e. someone who
has entered into a contract of employment with, or other contract to personally perform
work or services for, an employer, be it written, verbal or inferred), then the employer
will have duties in relation to them.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: I would like further information on how you declare compliance if using
contractual schemes rather than automatic enrolment specific ones?
A: Employers using contractual enrolment are still required to complete a declaration of
compliance after their staging date. However, if they have contractually enrolled all of
their workers, they will not need to provide details of the pension schemes they
contractually enrolled their workers into, employers only need to provide details of
schemes that have been used to automatically enrol eligible jobholders into. They will
need to provide details of the scheme if they used it to automatically enrol workers.
Instead, the employer will input their workforce details as of the staging date, with all
contractually enrolled workers going into the “existing member” field.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: In the workforce details it asks "How many eligible jobholders has the employer
automatically enrolled". For an employer who used postponement does this
refer to employees automatically enrolled at the deferral date AND any eligible
jobholders who were enrolled during the postponement period? Does it also
include any workers who have qualified and been automatically enrolled after the
deferral date?
A: Where the declaration asks how many eligible jobholders have been automatically
enrolled, this will be out of the number of workers in your employment on your staging
date, and employers will need to input the number of eligible jobholders automatically
enrolled from out of this number with effect from either the staging date or the latest
deferral date.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: Please cover the procedure for companies with one director/shareholder and no
other employees, and companies with no directors/employees normally working
in the UK. Is there an option to say that no pension scheme has been set up
(because none will ever be needed)?
A: If you are not an employer (i.e. you do not employ any workers), then you are not
required to complete declaration with the regulator. It is only employers with at least
one worker working or ordinarily working in the UK on their staging date who will be
required to complete the declaration.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: I would like to know more about the declaration requirement in respect of
choosing the "Certification-Tier 1" option for auto-enrolment.
A: The declaration remains the same even if the employer has used certification.
Employers are not required to notify us of their intention to certify but when they
complete the declaration, they will need to provide details of the scheme, or schemes,
that they used for their automatic enrolment duties.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: Are there any penalties for late declaration?
A: Yes there are. A fixed penalty notice may be issued if you don’t comply with statutory
notices, or if there’s sufficient evidence of a breach of the law. This is fixed at £400 and
payable within a specific period.
We can also issue an escalating penalty notice for failure to comply with a statutory
notice. This penalty has a prescribed daily rate of £50 to £10,000 depending on the
number of staff you have.
Further information can be found in our compliance and enforcement strategy on our
website.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: I am a bookkeeper, doing the payroll for a client. Where does the responsibility
lie for compliance? I'm assuming with the client overall, but can you please
confirm this is correct.
A: Employers can outsource the completion of their declaration to a third party if they wish,
but the overall responsibility lies with the employer to ensure that it is completed
correctly and on time. Responsibility for complying with the duties under the Pensions
Act 2008 ultimately rests with the employer. However, the regulator has the power to
issue compliance notices to third parties if there has been a breach of the employer
duties and this was as a result of the failure of a third party to do something.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: How do I know when my declaration has been successfully received?
A: The person who completed the declaration will receive an email confirmation
to acknowledge that it has been submitted successfully.
The most senior person named in the declaration will receive a letter
confirmation including a summary of the data declared on their behalf.
If you notice that any of the submitted information is incorrect, you can correct
it by logging in again and updating the declaration. You have 14 days in which
to do so.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: If a company has two separate groups within a PAYE scheme e.g one weekly
paid, one monthly paid, do they need to be treated as 2 separate PAYE schemes
or can they be grouped together?
A: If all of the workers across both PAYE scheme are contracted to work for one
employing entity, one declaration will be completed in respect of all PAYE schemes that
that employer operates.
If, however, the workers in each PAYE scheme are contracted to separate employers,
each employer will need to complete a declaration in respect of all PAYE schemes that
they operate.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: We are undergoing a company name change prior to staging date. How do I
register the necessary changes with the regulator?
A: If you contact our Customer Support department, either by phone, email or letter, and
you provide the employer’s PAYE scheme and/ or letter code, we will be able to update
our records.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: As part of declaration, does an employer need to provide details of which
definition of pay reference period is being used? If no details need to be provided
as part of the declaration process, how should the definition be recorded? This
seems to be an integral part of proving compliance since using different
definitions can have a significant effect on an employer's duties.
A: Employers do not have to provide information about their pay reference periods at
declaration. Employers will need to determine their pay reference period and this will be
the period of time over which they pay their workers their regular remuneration or
salary. There are certain records an employer will need to keep which are outlined in
our detailed guidance “Record keeping”, but no information about pay reference periods
is needed for the declaration.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Question and answers
Q: Do you have to complete declaration just once within the deadline or would it be
required to be done every three years?
A: Declaration is initially required within five calendar months of the staging date, and
then subsequently roughly every three years at the employer’s re-enrolment date,
employers will be required to complete re-declaration with the regulator.
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Question and answers
Q: I deal with two companies’ payroll - they both have separate PAYE references
how do I complete both declarations as at the moment it will only let me action
one?
A: Individuals completing declaration for more than one employer will need to log in as
‘Acting on behalf of an employer’. If you have logged in as an ‘Employer’, you will only
be able to complete one declaration.
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Question and answers
Q: We only have one employee and he wants to opt out. Do we still need to
complete declaration?
A: Yes – every employer with at least one worker on their staging date will need to
complete declaration. If an employer only has one worker who wants to opt out, the
worker still needs to be automatically enrolled first if they meet the relevant criteria
before they can leave the scheme.
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Question and answers
Q: I am unclear as to the requirement of the last box in the declaration checklist
asking for the number of workers who are not already accounted for. If all staff
employed at the staging date were reported then how can those opting in or
leaving not have been accounted for? Please could I have clarification on this
point.
A: Employers are required to tell the regulator what they did with every worker employed by
them at their staging date, regardless of whether they’ve been automatically enrolled or
not. The number of workers not accounted for in the previous boxes will be:
• workers who have opted in or joined a scheme between the staging date and when you
complete declaration
• workers who are not aged between 22 and the state pension age and do not earn over
the relevant earnings trigger,
• workers who have left employment between the staging date and the declaration date,
• new starters between the staging date and the declaration date, and
• workers who have been contractually enrolled between the staging date and the
declaration date.
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Question and answers
Q: I’ve signed up for a Government Gateway ID and it says I have enrolled, but I
haven’t had to provide any information apart from my letter code and PAYE
reference number – do this mean I have completed declaration as it is saying
that I’ve now enrolled? Are they the same thing?
A: No they’re not – when you successfully signed up for a Government Gateway account,
you will have received a message confirming this. This doesn’t mean that you have
completed declaration – it just means that you’ve created a Government Gateway
account. Through the Government Gateway you will then continue to the declaration
service. You will then need to proceed through to the “overview” page, which will
enable you to start your declaration. Here you will provide details as to how you have
met your employer duties.
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Question and answers
Q: The number of persons provided at declaration will not match the number of
persons in our PAYE scheme – does this mean that I have to account for the
difference, and if so, where?
A: At declaration, employers need to provide the figures for the total number of workers in
employment at the staging date. This will be everyone in employment at the staging
date but this may not necessarily be everyone included in your PAYE scheme, for
example, if your PAYE scheme contains individuals who have left your employment
but are in receipt of a pension these do not need to be accounted for in the
declaration.
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Question and answers
Q: We have taken on new staff since our staging date – do we include them in our
workforce figures?
A: No – we only need to know about workers in employment at the employer’s staging
date. Any new starters after this date do not need to be recorded for declaration
purposes but will be need to be accounted for at re-declaration if they are still in your
employ.
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Question and answers
Q: What happens if I don’t complete declaration within the timeframes? Can I still
complete declaration if it’s late?
A: Employers are required to complete declaration correctly and on time. If an employer
is having difficulties with the process of automatic enrolment or gathering the
appropriate data required to successfully complete their declaration within the statutory
deadline, contact us without delay.
.
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Question and answers
Q: I have applied the transitional period for a DB scheme in respect of an eligible
jobholder who is already an active member of a qualifying pension scheme at
our staging date. How do I include this as part of the declaration, as it asks for
the number of workers who are already in an existing scheme, and the number
of workers that the transitional period applies to?
A: Employers will need tick the box to say that they have applied the transitional period
and will need to say how many workers this applied to. They should not include the
figure in the number of workers already an active member of a qualifying workplace
pension scheme.
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Question and answers
Q: If we automatically enrol an eligible jobholder from our staging date, but they
then leave during the joining window, what happens then? Do we still write to
them, and are they still included in the declaration? If so, where?
A: If the worker employed at the staging date is no longer in employment when the
employer comes to complete declaration, they will still be included in the declaration
because they were employed at the employer’s staging date. However, when the
employer comes to input their workforce details, this individual should be included in
box 2 – number of eligible jobholders automatically enrolled.
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Question and answers
Q: Can we provide approximate figures at declaration, and then confirm them at a
later date? Can this information be updated after the declaration is submitted? If
so, how long do we have to update it?
A: The individual completing the declaration has a responsibility to ensure that the
information they submit as part of the declaration is correct and complete to the best of
their knowledge and belief, and will be required to sign the declaration that this is the
case. Therefore, care should be taken to ensure that accurate figures are provided
where required. Declarations should not be submitted with inaccurate information as
it’s an offence to knowingly or recklessly provide false or misleading information to the
regulator. If having completed declaration employers come to learn that some of the
details included are incorrect, every effort should be made to correct the declaration as
soon as possible and in any event with within two weeks after it was submitted. The
employer will be required to re-confirm the legal declaration.
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Question and answers
Q: Our automatic enrolment duties have been met as a result of most of our
workforce already being active members of a qualifying scheme at our staging
date. Why don’t you need details of these pension schemes at the declaration?
A: The law only requires us to capture information about the pension schemes that
employers have used to automatically enrol eligible jobholders.
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Question and answers
Q: As part of the declaration, do we need to confirm that all of the statutory
information was sent to our workers on time?
A: The information required for declaration following an employer’s staging date does not
include details of whether employers have issued their statutory communications to
their workers on time.
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Question and answers
Q: Where should we include workers who were subject to postponement but left
employment between our staging date and the end of the postponement period?
A: Workers who were employed on your staging date but ceased employment before
your deferral date, and who were therefore not automatically enrolled, should be
included in the ‘workforce details’ section, in the field titled ‘how many workers do not
fall into the categories above?’.
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Question and answers
Q: When entering our workforce details, should we include numbers from our
staging date or our deferral date?
A: You must provide the total number of workers on your staging date, the number of
workers who were in a qualifying pension scheme on and before your staging date,
and the number of eligible jobholders automatically enrolled with effect from your
staging date (if you have not used postponement).
If you’ve used postponement for all of your workers in employment on your staging
date, you must provide the number of eligible jobholders automatically enrolled with
effect from your deferral date(s).
If you have applied postponement to only some of your workers, you must provide
both the number of eligible jobholders automatically enrolled with effect from your
staging date and the number automatically enrolled with effect from your deferral
date(s).
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Useful links
• Information about declaration:
www.thepensionsregulator.gov.uk/employers/automatic-enrolment-declaration.aspx
• Online declaration service: start filling in your details
www.autoenrol.tpr.gov.uk/
• Declaration of compliance (registration) checklist
www.tpr.gov.uk/docs/automatic-enrolment-online-registration-checklist.pdf
• Declaration video demonstration
• A walk-through guide on how to use the online service.
https://registration.livegroup.co.uk/registration/Downloads/
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Useful links
• Compliance and enforcement:
www.tpr.gov.uk/docs/pensions-reform-compliance-and-enforcement-strategy.pdf
• What happens if I don’t comply:
www.thepensionsregulator.gov.uk/employers/what-happens-if-i-dont-comply.aspx
• Are you ready?:
https://registration.livegroup.co.uk/ae_areyouready/
• Know your workforce:
www.thepensionsregulator.gov.uk/employers/know-your-workforce.aspx
• Timeline planner:
www.thepensionsregulator.gov.uk/employers/planning-for-automatic-enrolment.aspx
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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Feedback
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Please submit your feedback (and suggestions for future webinars) by
completing the short evaluation form opposite.
The information we provide is for guidance only and should not
be taken as a definitive interpretation of the law.
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