Employers' Guide

Section 15 – End of Year Certificate (EOYC)

1. Local Authority actions

In March each year TP will send you a certificate setting out the contributions received in each of the previous 11 months. You will need to certify that the contributions recorded are correct, enter details of the 12th payment and return the certified form to TP by 30 April.

LAs will be sent a TR17 at the end of April that will need to be audited by your external auditor and returned to TP by 30th September.

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2. Non local authority actions including Academies

In March each year TP will send you a certificate setting out the contributions received in each of the previous 11 months. You will need to certify that the contributions recorded are correct, enter details of the 12th payment and return the certified form to TP by 30 April.

For Non LAs (with the exception of establishments in the range 6000-6899) an audited certificate will also be required unless one of the following options is satisfied:-

  • an audited EOYC is provided by 30 April; or
  • where establishments are the range 6000-6899, the EOYC is signed by an appropriate person who is not connected to payroll, the certificate should be returned by 30 April

If neither of these options can be provided by 30 April then the unaudited certificate should be submitted. TP will process the EOYC and issue a TR17/17A for completion and return by 30 September.

 

Examples of an appropriate person are:

  • An independent qualified accountant;
  • A suitable person not involved in the production of the payroll e.g. where a school accountant /officer deals with the payroll then the school bursar may be eligible to certify; and
  • A nominated governor with a relevant accounting qualification or financial management background.
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3. Action to be taken by all employers

During March of each financial year you will receive an End of Year Certificate (EOYC) which should be returned either audited or unaudited to Teachers’ Pensions by the last working day in April. The form has a number of parts to it – Part A to H.

Part A - This is populated by TP with the payment details held on the records split into Contributory Salary, Contributions paid for Teachers, Employers and various ‘Additionals’ as provided on your paying in slips. You need to check that the information reconciles with your records and that the contributions paid equate to 6.4%/14.1% of the Contributory Salary.

If you did not record the Contributory Salary on the monthly remittance advice (which is compulsory) you need to enter the amount in the corresponding month.  Should you find that the information provided in the first seven columns is incorrect then you need to amend our figures. Where any details are incorrect please do not delete using correction fluid and retyping the correct values. You should complete the amended amount next to the incorrect amount. Correcting the form in this way allows TP to easily identify any changes you make to the form and to update the systems. 

Please note that any amendments should only be in respect of any incorrect splits or contributable salary. If you disagree with the actual amount paid in the Total Paid column (8) please check the actual figure that was taken from your bank and contact TP to agree any change to our preprinted figure before entering it in the Total Adjusted column.  When you make your March payment, enter the March contributions paid details and complete the total figures for the year in the Annual Total row. Part B, C, H and number of employees are also compulsory but D, E, F and G should be completed where applicable.

Part B - Contributions Expected are those contributions due on the total contributory salary before any adjustments in respect of previous years and excluding amounts in respect of TR22 elections and the amount plus interest in respect of backdated EFE elections.  Part B  should be completed even if the details are the same as Part A.  This is essential to allow TP to undertake the correct reconciliation . Any amendments to the actual contributions paid should be made in this part only.

Part C - Contributions paid are the sums actually remitted, including amounts in respect of TR22 Elections/EFE Elections/Preston Payments/various additional contributions and after any adjustments  made for Short Term Pensions or Refunds.  This figure should be the same as the amount arrived at in the Annual Total row under the Total Paid column.

Part D - This is pre-populated with the total amount of money (initially paid over in a year prior to the year the form relates to), which has been recovered between April and February of the current year.  Any recoveries (Refunds) taken in March should be shown in the box provided.

Part E - Arrears in respect of EFE Elections are those contributions and interest paid where agreement  was given to be backdated.

Part F - This is pre-populated with the total amount of Short-Term Pensions claimed back between April 2010 and February 2011.  Any amount claimed back in March 2011 should be shown in the March box provided.

Part G - Relates to TR22 Elections: i.e. any contributions due by the employee in respect of an election to pay contributions on a former higher salary.  This should be the total of the Employees and Employers share on the difference between the salaries actually paid and the notional salary.

Part H –  The amount shown here should indicate any overpayment or underpayment for the year or a nil balance if applicable; it should not be the amount of contributions paid during the year.   Any sums entered here form the basis of the final adjustment payment or refund between you and TP.  A positive figure indicates an amount due to TP; a negative figure indicates an amount due from TP.

For returned unaudited forms TP will update the system where possible with amended details in readiness for issuing the TR17(a)s.

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