This checklist is designed to help you comply with your legal duties under the Pensions Act 2008 and Regulations. While we
can oer 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 gures where we ask for numbers or gures to be provided.
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
Name and address of the pension scheme(s) used
for automatic enrolment
If you do not have a PSR you must complete this section.
The last day of the postponement period(s)
This only applies if you used postponement
You cannot complete your declaration until after this date,
although we encourage you to start your declaration as soon
The total number* of sta employed on your duties
start date or staging date
This is the number of sta you employed on your duties start
date or staging date. This includes personal care assistants
and people employed to help you in your home.
The number* of sta you had to put into a pension
This is the number of sta you had to put into a pension
scheme on your duties start date or staging date (or
postponement date). This should include anyone who asked
to leave the scheme or left your employment since your duties
start date or staging 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 or staging date.
The number* of sta who were already members of a
pension scheme (on your duties start date or staging
This is the number of people who, on your duties start date
or staging 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 or staging date.
Don’t include anyone who asked to join or was put into the
scheme after the duties start date or staging date.
Are you using the deﬁned beneﬁt transitional period?
This facility is no longer available. Please enter ‘No’.
The number* of sta who do not fall into the above
Everybody else who worked for you on your duties start date
or staging date 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 or staging date.
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.
© The Pensions Regulator October 2018
AE DEC CHECKLIST (10/18)