Step 10 Complete your Declaration of Compliance and scheme certification When you have completed your auto enrolment obligations you must complete a Declaration of Compliance. This confirms to the Pensions Regulator that you have fulfilled your legal obligations. You have 5 months from your staging date to submit your declaration, although you cannot submit this until you have enrolled your staff after any postponement period. The Pensions Regulator regularly monitors the use of this site and will contact you if they do not see any activity, so it would be wise to start this early and complete the information as soon as you know it. If you are not using ‘Qualifying Earnings’ as a definition of pensionable salary you will need to self-certify that you are using one of the alternative definitions. This must be completed within 1 month of your staging date and reviewed every 18 months at the latest.
Step 11 Maintain your records
Record keeping is an important requirement of the regulations. It is important that you keep accurate records of all activity, such as assessments plus the dates people are enrolled and correspondence sent. This needs to be provided to the Pensions Regulator if requested. If you are using auto enrolment software, this may offer a record keeping option, but you should check to make sure it is sufficient for your needs and that you can access the information when needed. Step 12 Re-enrol those who opt-out Every 3 years you will be required to re-enrol those employees who have previously opted- out of the pension scheme (this would not include anyone who was enrolled in the 12 months prior to your re-enrolment date). You are able to move your re-enrolment date by up to 3 months (before or after) the third anniversary of your staging date, if this is required. You will also be required to complete a further Declaration of Compliance at each re-enrolment date. At present employees who are re-enrolled into the pension scheme will still retain their rights to opt-out again.
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