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Workplace pensions automatic enrolment

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The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2017 maintains the automatic enrolment earnings trigger at £10,000 for 2017/18 and increases the upper limit of the qualifying earnings band for contributions to maintain alignment with the NICs lower and upper earnings limits for 2017/18. The order will come into force on 6 April 2017.

The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations,  SI 2017/79, come into force on 6 March 2017 to add lifetime allowance ‘fixed protection 2016’ and ‘individual protection 2016’ to the list of tax protection categories which allow employers to exercise discretion over whether to automatically enrol particular workers into a qualifying workplace pension scheme.

Issue: 1341
Categories: News