Declaration of compliance checklist

This checklist has been designed to help you complete your declaration of
compliance online. It shows you all of the information you will need and where
you can find it.
You must complete your declaration
You must complete your declaration of compliance to tell us how you have met with The Pensions Regulator within
five calendar months after your
your legal duties.
duties start date.
Visit: www.tpr.gov.uk/online-declare
You may need to provide all of the information below to the regulator. Make sure
you start your declaration ahead of your deadline because the information you
will need may take time to prepare.

Information you’ll need to provide Guidance notes

PAYE scheme reference(s) for all PAYE If you operate more than one PAYE scheme, you must provide details
schemes the employer uses for each of them. Your PAYE reference can be found on the letter you
received from us about automatic enrolment. You can also find it on your ✔
letter from HMRC when you first registered as an employer, or from your
payroll software.

Letter code from The Pensions Your unique 10-digit number shown at the top of each automatic enrolment
Regulator letter you receive from us. If you need to complete a declaration for more ✔
than one employer, you’ll need the letter code for each one.

Your contact details Your name, address, telephone number and email address. ✔
Your relationship to the employer For example, an agent such as an accountant or financial adviser.
✔
Companies House number An eight-digit number, or two alpha characters with a six-digit number. ✔
Industrial and provident society If you've told us that you don't have a Companies House number, you
number must select one of the following options instead: Industrial and
Registered charity number provident society number; Registered charity number; VAT registration
VAT registration number. number. ✔
If you don’t have any of these then select 'none of the above'.
Employer contact details The name and job title of the owner or most senior person at the
employer. This could be the person who employs a personal care
assistant or someone to help them in the home. This must not be ✔
the name of an agent or third party completing a declaration on the
employer’s behalf.

Contact preferences The Pensions Regulator will send all official documents and legal notices
to you by post.
✔
If you agree, we may also send them by email.

Employer correspondence address Your main address or your registered company address. ✔
Type of pension scheme(s) used for If you are unsure what type of scheme you have then please contact your
automatic enrolment (personal or pension scheme.
occupational)
✔
Note NEST is an occupational pension scheme.

Employer pension scheme reference This is your unique pension scheme reference, which can be found on any
(EPSR) correspondence from your pension provider. For NEST it is the ‘employer
NEST ID’ or for other schemes it may also be described as the group
policy number. ✔
You can find this reference on correspondence from your pension
scheme. If in doubt, please contact your pension scheme.
 Information you’ll need to provide Guidance notes

Pension scheme registry number (PSR) You will need this for all pension schemes except NEST. This
is an 8-digit number starting with 1. Your pension scheme
should have provided this to you already. If in doubt please ✔
contact them.

Name and address of the pension scheme(s) used If you don't have a PSR you must complete this section.
for automatic enrolment Be as precise as possible. ✔

✔
The total number* of staff employed on your duties This is the number of staff you employed on your duties start
start date date. This includes personal care assistants and people ✔
employed to help you in your home.

The number* of staff you had to put into a This is the number of staff you had to put into a pension
pension scheme scheme on your duties start date (or postponement date). This
should include anyone who asked to leave the scheme or left
your employment since your duties start date. Don’t include ✔
anyone who asked to join your pension scheme or who was
already in a pension scheme on your duties start date.

The number* of staff who were already members This is the number of people who, on your duties start date,
of a pension scheme (on your duties start date) were already in a pension scheme that you have set up for
them. Don’t include anyone that you had to put into a
scheme on your duties start date. ✔
Don’t include anyone who asked to join or was put into the
scheme after the duties start date.
The last day of the postponement period(s) You can't complete your declaration until after this date. We
This only applies if you used postponement encourage you to start your declaration as soon as possible. ✔
The number* of staff who don't fall into the Everybody else who worked for you on your duties start date
above categories that you haven’t already told us about. This includes those who
have asked to join your pension scheme and anyone who has
since left your employment. This must not include anyone who ✔
started working for you after your duties start date.

Top tips
1. Make sure you’re prepared – you’ll need all of the information on this checklist.
2. This is your responsibility as an employer – don’t assume an agent, third party or your pension scheme will do it for you.
3. Start ahead of time with information you already know – anything you add can be saved at any time.
4. If you have to put staff into a pension scheme, complete your declaration as soon as you’ve done this.
5. Only tell us about pension schemes you’ve used to put your staff into for automatic enrolment.
6. Make sure you know about and tell us about every PAYE scheme you use.

This checklist is designed to help you comply with your legal duties under the Pensions Act 2008 and Regulations. While we
can offer guidance, this checklist should not be regarded as a substitute for, or definitive interpretation of, the law. If you have
any doubts about your legal duties then you should seek legal or other specialist advice.
*Please provide accurate figures where we ask for numbers or figures to be provided.

© The Pensions Regulator 2023 AE DEC CHECKLIST (06/23)