22 January 2025

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:

  1. The AE Earnings Trigger
  2. The lower Qualifying Earnings threshold
  3. The upper Qualifying Earnings threshold

The Review of the Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2025/26 provides an analysis of the Department for Work and Pensions’ (DWP’s) work to model changes to these thresholds.

What are the 2025/26 automatic enrolment threshold rates?

For 2025/26 the thresholds are to be retained at their current rates, as follows:

 


Trigger

Lower limit qualifying earnings band

Upper limit qualifying earnings band

Current (2024/2025)

£10,000

£6,240

£50,270

Proposed (2025/2026)

£10,000

£6,240

£50,270


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