Published 17th March 2017
Some auto-enrolment thresholds are changing as from 6 April 2017. However the 'earnings trigger for automatic enrolment', the salary level on or above which an employee must be auto-enrolled in a qualifying pension scheme, remains at £10,000 per annum. Note that this threshold is no longer linked to the PAYE threshold (and has not been for several years).
The 'lower level of qualifying earnings', the salary level on or above which an employee must be given the opportunity to opt in to a qualifying pension scheme, increases to £5,876 per annum in line with the National Insurance Lower Earnings Limit.