Most accountants are familiar with auto-enrolment setup — but the ongoing compliance obligations are less well known. The Pensions Regulator (TPR) issues penalty notices for missed re-enrolment and re-declaration deadlines, and these are easy to overlook years after the initial staging date.
Re-enrolment: every three years
Every employer must complete re-enrolment approximately every three years from their staging date or duties start date. On the re-enrolment date, employers must:
- Assess all eligible jobholders who have previously opted out or ceased membership
- Re-enrol any eligible workers who have been out of the scheme for 12 months or more
- Submit a re-declaration of compliance to TPR within five months of the third anniversary
The re-enrolment window opens three months before the third anniversary and closes three months after — but the re-declaration must be submitted within five months of the anniversary date.
Re-declaration of compliance
This is the formal notification to TPR confirming re-enrolment has been completed. It must be submitted online through The Pensions Regulator's website. Failure to submit results in:
- Fixed penalty of £400
- Escalating penalty of £50–£10,000 per day (depending on employer size) for continued non-compliance
Contribution levels
The minimum statutory contribution rates (as a percentage of qualifying earnings) are currently:
- Employer minimum: 3%
- Total minimum (including employee): 8%
These rates have been in place since April 2019. Any employer using a scheme with contributions below the statutory minimum must correct this — TPR can issue compliance notices and penalty notices.
Scheme certification
Employers using defined contribution schemes that don't meet the quality requirements must certify their scheme annually. Certification confirms that the scheme provides benefits at least equivalent to the statutory minimum.
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