Submitting Your Declaration Of Compliance Transcript
The Pensions Regulator requires that you complete a Declaration of Compliance, to ensure that you are fulfilling your duties as an employer, for your workers. You can start your declaration as soon as you like, but it cannot be completed until you have assessed your employees and know how many have been enrolled into the pension scheme. Therefore, if you are using postponement, you cannot complete the declaration until you are out of your postponement period. If you have not used postponement, you can complete the declaration as soon as you have uploaded the first file after your staging date. The declaration MUST be done within 5 months of your original staging date, and you can access The Pension Regulator website here.
Before you start, you will need to collect the necessary information. The Pensions Regulator provides a checklist of all the information that they require for your declaration, and this checklist can be downloaded here.
The first area of the checklist details how to set up a government gateway User ID if you don't already have one. You will also need your unique 10-digit number shown at the top of each automatic enrolment letter you have received from The Pensions Regulator.
Complete the first areas of the form with your company details.
The Type of Scheme is - Occupational Pension, and the Scheme Category is - Defined Contribution Scheme. Your EPSR and the PSR can be found on the main page of your Smart Pension portal here.
If you have used postponement, you will need to enter the last day of the postponement period. You will now need to gather the employee information.
The total number* of staff employed on your staging date – this is everyone on your payroll on the date, regardless of whether they have been enrolled into the pension scheme or not. As is it possible to upload a file into the pension portal that contains only eligible employees, you should get this figure from your payroll, as it must include every employee.
The number* of staff you had to put into a pension scheme – this is everyone who was enrolled on the staging date, or in other words, all the employees who have had a contribution taken. You can get this information either from a payroll report, or by going to the contributions area of the portal, and downloading the relevant report. In this case, all six employees details have been uploaded into the portal, but only five employees have been enrolled and have a contribution, so we need to enter the figure 5 here.
Enter the number* of staff who were already members of a pension scheme (on your staging date), and for the next question, 'Are you using the defined benefit transitional period?' – this is unlikely to apply to you, but if it does apply, you should know about it already.
The number* of staff who do not fall into the above categories – Our example figures are for a payroll of 6 people. 5 were enrolled into the pension scheme on the staging date, no employees were already in a pension scheme, so the number of staff who do not fall into the above categories is one.
Once you have all your information to hand, you can enter The Pensions Regulator site here and complete the form. Once you have submitted the form, you will receive within a few days, confirmation from The Pensions Regulator that your declaration has been done.