• Pension leads
  • Payroll managers


This EPN is to provide clarity to employers in respect of what information must be provided to the Scheme auditor to successfully complete the audit. This EPN does not supersede other notices.


  • Provide requested payroll and contribution information to the scheme auditor or Cabinet Office, in a timely manner.
  • Analysis of the information provided may result in further requests for clarification which must be addressed in a timely manner.


  • Immediate


  • Upon request by the scheme auditor, generally between January and July each year, employers and/or their payroll providers must provide a breakdown by member, of employee and employer contributions, that reconciles to the amount paid over to the CS Vote (Cabinet Office) for the Scheme year being audited (1 April 20XX to 31 March 20XX).  

  • The breakdown should include all elements of contributions for the full Scheme year, including voluntary deductions (e.g. added pension, etc.) unless otherwise agreed with the auditor, and only the employer contribution (mini-ASLC) for the partnership scheme.

  • Data should be presented in an excel spreadsheet format where possible. Where it is not possible to provide data in this format, the employer should agree a suitable format with the auditor or Cabinet Office.  

  • It is important that this data is made available to the auditor in a timely manner, ideally within three weeks of the request being made.

  • We suggest the reconciliation activity is prepared as a matter of good practice irrespective of whether the scheme auditor requests it, and that it is commenced soon after the year end to ensure the three-week timeline is met where required.

  • The auditor will select a sample of members from the information provided and the Employer must provide supporting evidence such as payslips for this sample to allow the auditor to conduct a re-calculation of contributions paid.

  • The auditor will check that employer and employee contribution calculations are at the correct percentages. The test will also check that the pensionable earnings are all pensionable and that no amounts have been included which should not have been or vice versa.

  • Once the checks are complete additional queries may be generated which the Employer or their payroll provider must respond to within two weeks or agree a date with the auditors should more time be needed.


If you require further assistance on the content of this EPN, please email Gareth Wilcox at 

If you have a question about the distribution of EPNs contact:

You can find electronic copies of the Employers’ Pension Guide, all current EPNs and forms on our website under ‘Employers’.

This notice is for employers and should not be issued to scheme members. 

If members have a question about their pension they can find information at:

1 December 2022
Last updated:
24 April 2023