Declaration of compliance

The declaration reports work already done

A declaration of compliance tells The Pensions Regulator how an employer met its automatic-enrolment duties. It is not an application for permission and it does not complete enrolment, notices or contributions on the employer's behalf.

The filing is required even when nobody had to be put into a pension scheme. The current declaration guidance sets the deadline from the employer's duties start date. Complete the underlying duties first, then submit accurate figures.

Gather the evidence before opening the form

Prepare the employer identifiers, PAYE references, pension scheme details and workforce counts used in the assessment. Include staff already in a qualifying scheme, those enrolled, those with another outcome and anyone covered by the filing instructions.

The regulator's declaration checklist lists the current information and where to find it. Reconcile those counts to payroll and pension-provider records before submitting. An unexplained difference is worth fixing before it becomes the declared position.

A payroll bureau, accountant or adviser can complete the form, but responsibility for an accurate and on-time declaration stays with the employer.

Save the receipt and keep going

Retain the submitted declaration, confirmation and records supporting its figures. Record who checked it and the date it was filed. If a material detail was wrong, follow The Pensions Regulator's current correction route rather than silently changing the source spreadsheet.

The first declaration does not close the duty. Employers continue to monitor staff, make contributions, handle membership requests, keep records and later carry out re-enrolment and re-declaration. The ongoing-duties guide sets out that recurring work.