End of Year Certificate (EOYC)
This year’s EOYC exercise is due to commence this week. As some employers and auditors may still be working from home, we appreciate that it might be challenging to provide a ‘wet’ signature on your EOYC. Where this isn’t possible, your ‘person with financial responsibility’ should email the unaudited form to their auditor. The auditor should then either submit the whole email trail when forwarding the audited documents via email or, alternatively, if posting the final documents, they should also include a copy of the email as part of the audit trail.

Reporting to the Pensions Regulator
Please be aware that when contributions aren’t paid, either within 90 days of when they’re due or you’ve two or more months outstanding, we’re obliged to report this breach to the Pensions Regulator. As part of the process we also have to inform each member within your establishment of the breach, which could result in you receiving enquiries from them. Similarly, if multiple EOYCs are outstanding, we’re also obliged to report this breach too. We still have a number of employers yet to submit EOYCs over the last couple of years and urge you to arrange for them to be submitted as soon as possible.