2025/26 levy year
Levy 2025/26
March 2025
Final monthly scores on our portal
Last monthly scores used for 2025/26 levy calculations
In April, D&B will issue the final monthly insolvency risk scores for the 25/26 levy year. The 12 monthly scores produced between April and March will be used to generate employer mean scores in July.
31 March 2025
Send ABC certificates and special category applications to us
This helps make sure your levy is accurate
Submit your ABC certificates to us by midnight on 31 March 2025. We also need all special category employer applications, including confirmation of no changes, submitted before midnight on 31 March 2025.
31 March 2025
Send scheme returns and contingent asset certificates to TPR
This helps make sure your levy is accurate
If you’re required to send us documents, including Guarantor Strength Reports, they’ll need to be emailed to [email protected] before 5pm on 1 April 2025.
30 April 2025
Send exempt transfer applications to us
This helps make sure your levy is accurate
Submit exempt transfer applications to us, along with supporting evidence, by 5pm on 30 April 2025.
30 April 2025
Certify deficit reduction contributions with TPR
These payments may reduce your risk-based levy
If you’ve made additional payments into your pension scheme and would like us to reflect this in your levy invoice, you need to have made payments on or before 31 March, and certified them on TPR’s exchange system by 5pm on 30 April 2025.
30 June 2025
Certify full block transfers with TPR
This helps inform your levy for 2025/26
Certify full block transfers on the TPR exchange system or – in limited circumstances – send them to us by 5pm on 30 June 2025.
July 2025
Mean scores published
These scores will be used to calculate your 25/26 levy invoice
We'll start issuing the first invoices for the 25/26 levy year in Autumn 2025. All invoices must be paid within 28 days of receipt.
To be confirmed
Invoicing
These invoices cover the 25/26 levy year
As explained in our 2025/26 Policy Statement, we are taking a flexible approach to invoicing this year. We will provide an update by the end of September if invoicing has not yet commenced.