Teachers' Pensions
End of Year Certificate

End of Year Certificate

writing with a fountain pen

The End of Year Certificate (EOYC) process is completed on an annual basis by all employers and provides an assurance to the Secretary of State that all contributions due have been correctly paid over to the Teachers’ Pension Scheme. This is required as a record for audit of scheme accounts. In week beginning Monday 22 April we’ll email you with the details of the total contribution cash received for the year. The EOYC will also be made available via the Employer Portal which employers should complete and return by uploading it via the Portal. You should then print off a copy, have it signed by the officer with financial responsibility and pass on a copy to the auditor.

An unaudited EOYC submission must be returned by Thursday 31 May. This submission must provide us with details of contributions detailed within the relevant tiers; reconciled against the total amount of contributions submitted by you. If you can’t agree the contributions paid figure you must contact us before returning the submission.

For more detailed guidance on how to complete your EOYC please read our factsheet and read the guidelines for completing the EOYC.

Please note that following initial submission of your return in May, you must ensure a copy of the return is issued to an appointed auditor for the relevant checks and audit work to be completed. The auditor must issue the audited return to us directly, with an assurance report where necessary, by Monday 30 September for Non Local Authority establishments and by Friday 29 November for Local Authorities.

We’ll reconcile all forms on receipt and any discrepancies will be investigated and may require further action. If the Auditor agrees an underpayment of contributions this should be paid us immediately, accompanied by an Underpayment Paying in Slip that can be found on the employer portal.

The TP05 is guidance for auditor checks and certification which must be followed by all financial accountants when auditing EOYCs for all employers. The TP05 18/19 document will be available late May. The TP05 17/18 document is still available for those who have yet to submit.

Last Updated: 16/05/2019 10:23

FAQ

Have you read our End of Year Certificate FAQs?

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Form

Complete the End of year certificate form.

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Resources

How to administer the scheme.

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