Automatic enrolment earnings thresholds

The earnings trigger for automatic enrolment determines who’s eligible to be automatically enrolled into a workplace pension by their employer.

There is also a qualifying earnings band in respect of which contributions are made – the band is defined by the lower earnings limit and the upper earnings limit. The earnings trigger, the lower earnings limit  and upper earnings limit are often jointly referred to as the automatic enrolment earnings thresholds.

Tax Year Lower level of qualifying earnings Earnings trigger for automatic enrolment Upper level of qualifying earnings
2024/25 £6,240 £10,000 £50,270
2023/24 £6,240 £10,000 £50,270
2022/23 £6,240 £10,000 £50,270
2021/22 £6,240 £10,000 £50,270
2020/21 £6,240 £10,000 £50,000
2019/20 £6,136 £10,000 £50,000
2018/19 £6,032 £10,000 £46,350
2017/18 £5,876 £10,000 £45,000
2016/17 £5,824 £10,000 £43,000
2015/16 £5,824 £10,000 £42,385
2014/15 £5,772 £10,000 £41,865
2013/14 £5,668 £9,440 £41,450
2012/13 £5,564 £8,105 £42,475

Disclaimer

The information provided is based on our current understanding of the relevant legislation and regulations and may be subject to alteration as a result of changes in legislation or practice. Also it may not reflect the options available under a specific product which may not be as wide as legislations and regulations allow.

All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.