Automatic enrolment Declaration of compliance (registration)

1. Rebecca Woodley and Ken Tymms Industry liaison managers 28 October 2014 Automatic enrolment Declaration of compliance (registration)

2. 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.

3. 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.

4. 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.

5. 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).

6. 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.

7. 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.

8. 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

9. 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.

10. 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.

11. 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.

12. 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.

13. 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.

14. Workforce details

15. Workforce details - Postponement

16. 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.

17. 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.

18. Useful links Information about declaration:www.thepensionsregulator.gov.uk/employers/automatic-enrolment-declaration.aspx Online declaration service: start filling in your detailswww.autoenrol.tpr.gov.uk/ Declaration of compliance (registration) checklistwww.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/

19. 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

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