Teachers' Pensions

End of Year Certificate

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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.

Each year in April (following receipt of March contributions) you’ll be notified that the EOYC will be available for download from the Employer Portal. Details of the amount of contributions that have been paid within the reporting period will be provided.

Teachers’ Pensions will 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 to Teachers’ Pensions immediately, accompanied by an Underpayment Paying in Slip that can be found on the Employer Portal.

An unaudited EOYC submission must be returned by 31st May. This submission must provide Teachers’ Pensions with details of contributions detailed within the relevant tiers; reconciled against the total amount of contributions submitted by you. If you cannot agree the contributions paid figure you must contact Teachers’ Pensions 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 Teachers’ Pensions directly, with an assurance report when necessary, by 30 November for Non Local Authority establishments and by 30 November for Local Authorities.

The TP05 document is guidance for auditor checks and certification which must be followed by all financial accountants when auditing EOYCs for all employers.

Last Updated: 28/09/2017 15:00

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