End of Year Certification - Deadlines - Opt Out forms/Elections - Employer Portal - Pre-populated Forms/Breakdowns

Sep 16, 2026

Uploaded by Fez

End of Year Certification (EOYC) sets out the annual process for employers to confirm that all contributions due are correctly paid to the Teachers’ Pension Scheme, including requirements for unaudited and audited submissions. The guidance covers how March contributions are updated in the contributions system, how employers access EOYCs and pre-populated breakdowns via the Employer Portal, and the document retention period for elections. It also explains deadlines for returning forms, handling backdated pay awards, and ensuring separate payments for authorities and academies to avoid late-payment issues.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

End of Year Certification

Deadlines

Opt Out forms/Elections – Employer Portal

Pre-populated Forms/Breakdowns

Separate Payments for employers

Compiling Records for Year End

Section 1

# End of Year Certification - Local Authorities March 2017 The EOYC process completed on an annual basisby all employers provides an assurance to theSecretary of State that all contributions duehave been correctly paid over to the Teachers’Pension Scheme. The audit of accounts is completed inaccordance with the guidance document TP05 asdistributed by Teachers' Pensions. When the March contributions have beenreceived and updated into the contributionssystem Teachers’ Pensions will make EOYCa (forEnglish authorities) and EOYCb (for Welshauthorities) available to you. The ‘ContributionsReceived by Teachers’ Pensions in the year’figure will be sent to you via email in April. The EOYC can be downloaded from our websiteand we'll e-mail you when it's available. This isto assist the tight deadline and prevent postaldelays. All employers are required to complete andsubmit to Teachers’ Pensions an unaudited EOYCby the last working day in May. The form should be completed as detailed in thesection ‘Completing the EOYC’below. Once anemployer has checked their EOYC a copy shouldbe returned to us by the last working day in May.The original form should be copied for yourrecords and then made available to your auditorby no later than 30 June. Backdated Pay Awards – see TP05. For Financial Year 2013-14 the DfE amended theway backdated pay awards should be handled with regards to which tier contributions shouldbe deducted. For any backdated salary dueto bepaid contributions should be deducted attherate of the tier the new salary falls into. Therewas no requirement to deduct additionalcontributions for salary paid in the previousmonths if there had been a change in tiers. # Deadlines Deadline for checking, completing and returningthe unaudited EOYC is the last working day ofMay. The return of the form assists in providingassurance to the Secretary of State that thecorrect amount of contributions has beendeducted through the year. The cash figures areincluded in the year end accounts which aresigned off by the DfE Accounting Officer by theend of June each year. The deadline for returning the audited form isthe last working day of November and must beadhered to. This date was originally Septemberand was extended to November to provideAuthorities additional time to have the auditscompleted. Employers should note that despiteproviding administration services for Academiesthe due date can't be extended because of this.(The due date for Academies returns remains asthe last working day of September) . # Opt Out forms/Elections – Employer Portal If the auditor has selected in their sample amember who has any form of election the LA willneed to make the details available via theEmployer Portal. Please note that whilst someauditors have requested sight of originaldocuments these are not retained by Teachers’Pensions. All documents are scanned and added to the member’s electronic record – originaldocuments are only held for a period of 6 weeksbefore being securely destroyed. # Pre-populated Forms/Breakdowns Some employers have requested that monthlybreakdowns are made available on the form –due to tiers this is not practical. Employers canaccess their 12 monthly breakdown forms fromthe Employer Portal. # Separate Payments for employers It's a requirement of Teachers’ Pensions thatAuthorities make separate payments for theirAuthority and any Academies that they mayadminister. Bulk payments create administration problemswithin Teachers’ Pensions and subsequentlyresults in 'Late Payment' letters being issued toAcademies even though their payment has beenreceived. Each employer has its own recordwithin our administration system and if such apayment is made it's allocated to the LA recordonly. Upon receipt of the monthly breakdownslips it's only at this point that the payment isallocated to each employer however, this is amanual process. If monthly slips have not beenprovided or the total on all the slips provideddoesn't e

FAQs

What is the purpose of the EOYC for employers?

The EOYC provides assurance that all contributions due have been correctly paid over to the Teachers’ Pension Scheme over the annual period.

When must employers complete and return the EOYC forms?

Employers must submit the unaudited EOYC by the last working day in May, and the audited form by the last working day in November.

How do separate payments for authorities and academies affect allocation and late-payment letters?

Separate payments ensure contributions are allocated to the correct employer record; bulk payments can cause administration issues and lead to late-payment letters even after payment receipt.

Sep 16, 2026

Uploaded by Fez