07 January 2026
Each tax year, it is a requirement that the secretary of state reviews the three thresholds relating to pensions Automatic Enrolment (AE).
What are the three automatic enrolment thresholds?
The three automatic enrolment thresholds are:
- The AE Earnings Trigger
- The lower Qualifying Earnings threshold
- The upper Qualifying Earnings threshold
The Review of the Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2026/27 provides an analysis of the Department for Work and Pensions’ (DWP’s) work to model changes to these thresholds.
What are the 2026/27 automatic enrolment threshold rates?
For 2026/27 the thresholds are to be retained at their current rates, as follows:
|
|
|
Lower limit qualifying earnings band |
Upper limit qualifying earnings band |
|
Current (2025/26) |
£10,000 |
£6,240 |
£50,270 |
|
Proposed (2026/27) |
£10,000 |
£6,240 |
£50,270 |
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