Market leading insight for tax experts
View online issue

Pensions auto-enrolment earnings trigger

printer Mail

The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order, SI 2021/314, sets out revised automatic enrolment amounts for the 2021/22 tax year for qualifying workplace pension schemes. The Order maintains the automatic enrolment earnings trigger at £10,000 for 2021/22. It increases the upper limit of the qualifying earnings band to £50,270 while the lower limit remains at £6,240, to maintain alignment with the NICs lower and upper earnings limits.

Issue: 1525
Categories: News