The Department of Work and Pensions (DWP) has confirmed that all key auto-enrolment pension thresholds will remain unchanged for 2026/27.
This means:
- The auto-enrolment earnings trigger stays at £10,000 - the annual pay above which employees must be automatically enrolled.
- The lower earnings limit remains at £6,240.
- The upper earnings limit remains at £50,270.
These thresholds determine which employees are eligible for automatic enrolment and the portion of earnings in respect of which contributions need to be made.
Employees who earn less than the earnings trigger can still opt in to their employer’s workplace pension. It’s important to remember that if they earn between the lower earnings limit and enrol, the earnings trigger a mandatory employer contribution.
With thresholds unchanged, this should mean there is no need to adjust your payroll systems or processes in the coming year.
If you would like support with your payroll system and auto-enrolment, please give us a call. We would be happy to help you!
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