End of Year Certificate

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 24 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 Friday 29 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 Wednesday 30 September for Non Local Authority establishments and by Monday 30 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 2020/21 is now available.

Last Updated: 09/12/2021 16:13


Have you read our End of Year Certificate FAQs?



Complete the End of year certificate form.



How to administer the scheme.