Every year, the Department for Work and Pensions (DWP) reviews the earnings thresholds for automatic enrolment pensions. The changes take effect from the start of the next tax year following the changes on 6 April
If you’re using qualifying earnings, you’ll contribute a percentage of your worker’s gross annual earnings that fall between £6,136 and £50,000. The first £6,136 of their earnings isn’t included in the calculation. For example, if a worker earns £20,000 their qualifying earnings would be £13,864. This means that qualifying earnings can’t be more than £43,864 (£50,000 minus £6,136) for the 2019/20 tax year
Earnings thresholds for 2019-20
| Pay reference period | |||||||
| 2019 – 2020 | Annual | 1 week | Fortnight | 4 weeks | 1 month | 1 quarter | Bi-annual |
| Lower level of qualifying earnings | £6,136 | £118 | £236 | £472 | £512 | £1,534 | £3,068 |
| Earnings trigger for automatic enrolment | £10,000 | £192 | £384 | £768 | £833 | £2,499 | £4,998 |
| Upper level of qualifying earnings | £50,000 | £962 | £1,924 | £3,847 | £4,167 | £12,500 | £25,000 |