Process overview

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. 

By the end of April we’ll have sent details of the total contribution cash received for the year to each establishment's Data Centre mailbox in the Employer Portal. A notification when it's ready to view will be sent via email. 

The EOYC will also be made available via the Employer Portal which employers should complete and return to us by uploading it to the Employer 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 submitted via the Employer Portal by the last working day in 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.

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 via post or email, with an assurance report where necessary, by the last working day in September for Non Local Authority establishments and by the last working day in 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.

Further information

For more detailed guidance on how to complete your EOYC please read our EOYC guidelines (PDF, 105 KB) (This link opens in a new window).

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 2023/24 is now available. (This link opens in a new window)

Training

If you're new to the EOYC process, or would like a refresher, our overview video and webinar program will be a great way to learn more.