Automatic enrolment earnings thresholds review

We sought views to inform how we take the review of these figures forward for the first year of automatic enrolment live running.

The Pensions Act 2011 requires the government to review the automatic enrolment earnings trigger and the lower and upper limits of the qualifying earnings band each tax year. This power is flexible and allows us to ensure that automatic enrolment continues to target the right group of individuals while carefully weighing the cost to business and the impact on the pension industry.

This consultation set out our approach and proposals for the second annual review of the figures. It presented an assessment of relevant factors for each of the thresholds, set out our thinking behind those assessments, the calculation methods we considered using, and the evidence on which our proposals were based.

The consultation was aimed at employers, employee representatives and pension industry professionals, including scheme administrators, payroll administrators, accountants, payroll bureaux, Independent Financial Advisors and employee benefit consultants.