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How to recover your Smart Pension account
Lost track of your account? Here are the steps to follow
Support at retirement
The teams, tools and services that can help you prepare for retirement
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What things should I consider before deciding to leave the scheme?
If you’re thinking of leaving Smart Pension, here are six things you need to be aware of and consider before making your decision.
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What is a Letter of Authority?
What you need to know about a Letter of Authority and how it allows advisers to act on your behalf.
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What assumptions are used for my pension statement?
Discover which assumptions are used for your Smart Pension statement.
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What do I do if my annual statement contains incorrect details?
If you’ve received your annual statement but have noticed incorrect information, here’s what to do.
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Transfer guide: One home for your pensions
Bringing your pensions together can make it easier to manage your pension savings.
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How to sign up for Smart Rewards
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Your company to-do list
Before your pension scheme is ready to accept contributions, we need you to complete a few simple tasks in your to-do list.
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Your account name
What your account name is, how to change it, and what to do if you've forgotten it.
Employer
Why was I automatically enrolled into a workplace pension?
Discover why you were automatically enrolled into a workplace pension and what to consider if you're thinking about opting out of the scheme.
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Why is your retirement age important?
Understand how your retirement age affects your pension and how to plan your retirement income with confidence and choice.
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Why has my PAPDIS file failed?
Employer
Why has my PAPDIS file failed and how can I fix upload errors?
Discover what a PAPDIS error or a failed upload status means, and how to fix the problem with your PAPDIS file.
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Which employees are eligible?
Information Assessment and Eligibility
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Where can I see contributions to my pension?
You can easily view pension contributions in your Smart Pension account. Here’s where to go.
Member
What is the pension calculator and how do I use it?
Frequently asked questions about the pension calculator
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What is the pay now feature and how does it work?
From where to find the feature to the purpose it serves, here are the answers to frequently asked questions about the ‘pay now’ feature within Smart Pension.
Employer
What is salary sacrifice and how does it work?
Explaining how salary sacrifice works, with examples
Employer
What is an expression of wish?
What you need to know about an expression of wish and how it impacts what happens to your Smart Pension savings if you die before retirement.
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What is an adviser invitation?
A quick explanation on adviser invitations
Employer
What is an additional voluntary contribution?
This page explains what additional voluntary contributions (AVCs) are and what you can do if you have an AVC benefit.
Member
What is a P45 and how do I get one?
You generally receive a P45 when you leave a job, but here’s everything you need to know about the information on it and how to get one.
Member
What is a Letter of Authority?
A Letter of Authority allows advisers to act or ask for information on a member’s behalf, but here’s what else you need to know, including what should be mentioned in the letter.
Adviser
What happens to my Smart Pension savings if I leave my job?
Your pension savings are yours. If you’re leaving your job, your Smart Pension account can still be accessed but contributions will stop. Here’s what you need to know.
Member
What growth rate assumptions were applied to my savings in 2026?
Find out more about the growth rate assumptions used for your 2026 annual pension statement.
Member
What do the Smart Pension retirement options mean?
A breakdown of complicated and unfamiliar terms about retirement and the options available to you.
Member
What do I need to know about my annual pension statement?
Not sure how to view your pension statement or what it shows? Discover the answers to frequently asked questions about annual pension statements.
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What do I need to know about adding money or making regular pension contributions?
The most common questions asked about making one-off or regular pension contributions
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What do I do if I’ve forgotten my username or password?
Need to sign in to your Smart Pension account but forgotten your username/email address or your password? Here are the steps to follow.
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What do I do if I haven’t received my sign in details?
Discover how to access your Smart Pension account if you haven’t received your sign in details.
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What changes are being made to the normal minimum pension age?
The age you can start accessing your pension savings is changing from 55 to 57 on 6 April 2028, and here’s how it could affect you.
Member
What are the two HMRC approved methods for giving pension tax relief?
There are two HMRC approved methods for paying contributions into a Pension Scheme.
Employer
What are the Smart Pension PAPDIS assessment codes and specifications?
See our detailed PAPDIS specifications, what you can do with PAPDIS, and our assessment and event codes.
Employer
What are pensionable earnings?
When setting up your workplace pension scheme, you need to know which type of pensionable earning you want to go with. Find out what pensionable earnings are and the different types you can choose from.
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What are my retirement options?
Help with understanding your choices for retirement.
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What are means-tested benefits?
Learn all about means-tested benefits, key considerations regarding accessing your pension early and how taking money from your pension could affect them.
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Week 53 contributions
Learn about 'week 53' and check if you need to make contributions for this tax period.
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Viewing your clients
How to view the list of clients you or other users on your adviser account manage
Adviser
Updating your staging date or duties start date
How to set up your pension scheme start date.
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Updating your scheme details
How to find and update your scheme details
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Updating multiple employees and contribution percentage
Within this tool you can add employees to groups or update contribution percentages.
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Updating and managing signatories and admins
Tips on Managing your company's admins and signatories
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Updating adviser accounts
How to edit your account details
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Updating a group name
Learn how to change a group name
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Under what circumstances can I take my pension savings early?
There are a few circumstances in which you can access your pension savings before age 55
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The adviser home page
A guide to the adviser account home page
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Smart Pension and Xero
How to set up your Smart Pension account with Xero
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Smart Pension and Moneysoft (Payroll manager)
How to set up your Smart Pension account with Moneysoft
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Smart Pension and BrightPay
How to set up your Smart Pension account with BrightPay
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Signing the participation agreement
Learn how to digitally sign the agreement between your company and Smart Pension.
Employer
Setting up your payroll API
How to set up your one-click payroll
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Setting up your Direct Debit
Learn how to set up a direct debit to pay pension contributions
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Sending an adviser invitation
Learn how to send an invitation to an adviser so they can access your company pension scheme
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Scheme setup
Access important tasks needed to complete setting up your pension scheme.
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Risk warnings
Highlighting the risks that come with saving for your future and providing you with the right information and support when you need it
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Protecting the money you have invested
Security of assets
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Postponements
Learn how to postpone the assessment date of your employee(s)
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Personalising Smart Pension for your employees
How to add a company logo to your Smart Pension account
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Pension Scheme Registration Number (PSR)
Our PSR number is: 12011089
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Pension investments are more volatile than usual
An update about your pension investments and current market conditions
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Pension contribution timelines and the investment process
This article explains how long it takes for your employees' pension contributions to clear and be invested, why you can only process one payment run at a time, and provides tips to help you manage your submissions smoothly.
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Pay period data submission requirements
Understanding what pay period data needs to be submitted to the pension provider
Employer
Our top frequently asked questions about paying contributions by bank transfer
Find answers to frequently asked questions about paying contributions by bank transfer
Employer
Managing your clients
How to administer clients you or other users on your adviser account manage
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Managing my details
Change your personal information and your password
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Managing company details
A guide to the company details section
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Managing adviser permissions
Learn how to revoke access to one of your advisers
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Maintaining your Smart Pension employer account
Make the most of your Smart Pension employer account with key functionalities that keep your pension operations running smoothly, especially at tax year-end when reviewing your pension scheme.
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List your employees
See how to list all employees in your pension scheme
Employer
Inviting a new adviser for a client
How to invite another adviser to manage a client with you
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Importing Employees
Using our template you can add multiple employees to your company
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If I don’t have a UK bank account, what payment solutions are available?
How to set up a payment solution if you don't have a UK bank account
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I need to send a confirmation of compliance to The Pension Regulator
Outlines client late payments and confirmation of compliance
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I don't have an email address
What to do if you don't have an email address
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I can't remember my employer account name
You need your employer account name to sign in to your Smart Pension account. Here's where you can find it
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How to make adjustments or refunds for payroll contributions
This guide outlines the steps to process adjustments and refunds for payroll contributions due to administrative errors.
Employer
How to complete your retirement application form
Learn how to complete your retirement application form, what information you'll need to provide, and the steps required before we can process your retirement claim.
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How pensions work and why they matter
Learn how workplace pensions work, why they matter, and how they can help you build income for retirement. This guide explains how pensions grow over time, the different ways you can access your savings, and the tools available to help you plan ahead.
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How much money will I need when I retire?
Find out how much you may need for retirement. Use our retirement calculator to understand retirement living costs and how to boost your pension savings.
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How do member letters and communications work?
Discover how to access important letters and communications about your pension or account.
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How do I view and edit employee contribution information?
Keep your employee contribution records accurate and up to date. Follow the steps below to view and edit contribution information.
Employer
How do I use the assessment tool to calculate contributions?
See how you can use our assessment tool to assess your employees and calculate their contributions in one go.
Employer
How do I use a PAPDIS file to upload pre-assessed pension contributions?
How to use a PAPDIS file to process your contributions
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How do I update employee details?
Discover how to update employee details including email, home address and more within your Smart Pension account.
Employer
How do I transfer my pension from another provider to Smart Pension?
Bringing pension pots together can make it easier for you to track your retirement goals and manage your pension savings. And you can do it with ease in your Smart Pension account.
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How do I sign in to Smart Rewards?
Find out how to access and make the most of Smart Rewards, a benefit provided to members of Smart Pension.
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How do I sign in to my member account?
Whether you're signing in for the first time or need help accessing your Smart Pension account, follow the steps below to sign in to your member account.
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How do I sign in to my employer account?
The steps you need to follow to successfully sign in to your Smart Pension employer account.
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How do I rejoin or opt in to a Smart Pension scheme?
Discover the steps involved to rejoining or opting in to the Smart Pension scheme.
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How do I re-enrol employees back into my pension scheme?
It is your legal duty to check if you should put eligible employees who have left your pension scheme back into it. This is known as re-enrolment, and should be done every three years. Here are the steps to follow.
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How do I pay my Smart Rewards savings into my Smart Pension account?
Pay your Smart Rewards savings into your Smart Pension account
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How do I make a complaint?
How to complain if you’re unhappy with the service you’ve received
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How do I find my old pensions?
It’s quick and easy to find out whether you have any lost pension treasure using our pension finder tool.
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How do I do a bonus exchange for my employees?
Uncover the benefit of a bonus exchange and how to make a bonus exchange payment to Smart Pension.
Employer
How do I change how much I pay into my pension?
Want to increase or decrease the amount you contribute into your pension? Here’s how you can adjust how much you’re putting in and how you can make a one-off payment.
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How do I add or change my beneficiaries?
How to add, edit or remove beneficiaries
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How do I access Pension Wise guidance?
Find out what Pension Wise guidance is, how it can help you before you take money from your pension savings, and how to book a free Pension Wise appointment.
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How can I leave the pension scheme I was automatically enrolled in?
Auto-enrolment rules encourage you to save for retirement but if you want to leave Smart Pension, here’s how to do so.
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What are pensionable earnings?
When setting up your workplace pension scheme, you need to know which type of pensionable earning you want to go with. Find out what pensionable earnings are and the different types you can choose from.

What are pensionable earnings?

Employers make contributions to an employee's pension fund based on a percentage of the employee's qualifying earnings. The amount of pay that pension contributions are taken from is called pensionable earnings.

You may choose to base these earnings on the employee's gross qualifying earnings (their total gross pay excluding items such as expenses), or their banded earnings which is the amount of pay after the salary thresholds have been applied.

If you have read the information below and are ready to select the pensionable earnings option for your scheme you can do so by logging into your account, choosing Scheme Setup from the main menu and then selecting Pensionable Earnings.
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The different types of pensionable earnings


Unbanded earnings

‍Also known as Gross Qualifying Earnings, this is the amount of pay that the employee typically sees on their payslip.

This includes:

  • salary
  • bonuses
  • commission
  • overtime
  • statutory sick pay (SSP)
  • statutory maternity pay (SMP)
    ‍

Please note that not all items of pay can be included when calculating pension contributions. Items such as expenses or travel money should be excluded.

​This option is selected by default for all new companies that are created. 
‍

Banded earnings

Banded earnings are earnings that are between the salary thresholds. These amounts are currently: £6,420* and £50,270*. 

Please make sure your payroll application can make these calculations or use our software to do the calculations for you and add the amounts back into your payroll application.
‍

See how the different options work

Here are two examples of how banded and unbanded earnings are calculated.
‍

Example 1

Mr Banded has Gross Qualifying Earnings (GQE) of £2,500 a month. His pension scheme is set up to use banded earnings, which means salary thresholds for monthly pay reduce this amount to £1,980. This amount is called Pensionable Earnings (PE).

His employee and employer contributions are then based on his Pensionable Earnings. This means his total contributions for this pay period are £158.40.

‍Example 2 

Mr UnBanded has Gross Qualifying Earnings (GQE) of £2,500 a month. As the scheme is set to use unbanded earnings, salary thresholds are not applied to his GQE and his PE is the same amount. His employee and employer contributions for this pay period are £200.

*Please note that the amounts, and salary thresholds used in examples on this page are based upon amounts defined in the 2026/27 tax year and are subject to change in future years.
‍

Advanced options

If you have had help from an adviser or are familiar with self-certification, you may choose to base your pensionable earnings on one of three advanced options.

  1. Basic pay
  2. At least 85% of total pay 
  3. Total pay
    ‍

Selecting your chosen pensionable earnings 

If you are ready to select the pensionable earnings option for your scheme, you can do so by signing in to your account, choosing Scheme Setup from the main menu and then selecting Pensionable Earnings.

Smart Pension Limited does not provide investment, financial or any other type of professional advice, and none of the material or content of this website should be taken as providing such advice. If you require professional advice, you can find support on the MoneyHelper website.

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Last updated:
September 7, 2026

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Signing the participation agreement

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Scheme setup

Pension Scheme Registration Number (PSR)

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