Letters of Compliance

The Construction Workers’ Pension Scheme (CWPS) is a Revenue approved Occupational Pension Scheme and confirmation of CWPS membership is issued only in the format of a Letter of Compliance (LOC). 

CWPS will issue a LOC to confirm that Pension contributions are paid to CWPS in respect of a firm’s currently registered employees in accordance with the Scheme rules.

How to apply for a Letter of Compliance (LOC)?

There are four easy steps to apply for LOC:

  • Step 1

All pension contributions due to CWPS must be paid up to date for all your registered employees in accordance with the Scheme rules. 

  • Step 2

Evidence of compliance for the previous tax year in the form of an Auditor/Accountant’s letter should be provided to CWPS at the start of each year in order to avoid any delays when issuing a LOC.

An Auditor/Accountant’s letter must include the following:

  • Must be on headed paper, dated and signed by Auditor/Accountant and addressed to the Construction Workers' Pension Scheme.
  • If you are a Limited Company or a Designated Activity Company the letter must confirm that the firm acts as Auditor to your company
  • If your company is audit exempt, your Accountant must confirm that your company is audit exempt and that they act as Accountant to your company
  • If you are a sole trader/partnership, your Accountant must confirm they act as your Accountant
  • In all cases the letter must confirm that, based on the information supplied, all pension contributions which have been deducted from employees’ wages in respect of CWPS, have been paid in full to CWPS for the relevant year i.e. year ending 31st December 2020.

(Any disclaimers on the Auditor/Accountant’s letter will not be accepted by CWPS)

  • Step 3

Submit your request for a LoC:

  • Step 4

 The name of the project, public body/contract or client must be supplied to CWPS at the time of your LOC request.


Please note that a Letter of Compliance:

  • is only issued after compliance has been verified by CWPS
  • is issued in respect of a particular named contract or client
  • has a security hologram on the top right hand side
  • is issued within 3 working days once compliance is verified by CWPS
  • is issued only by post or PDF version by email
  • PDF version cannot be printed however the email can be forwarded onto the contractor/client
  • cannot be faxed or copied as it must be presented in its original form or in the PDF format

CWPS retains the right to retract the Letter of Compliance if an employer subsequently becomes non-compliant and the client/contractor will be notified.

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