PART 1: DATES, DEFINITIONS AND OBLIGATIONS
However, in March 2017, well in advance of the Scottish parliaments decision to implement sweeping changes to rates and thresholds from April 2018, HMRC issued its own clarification note. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS The relief thresholds for 2021/2022 are the same for all taxpayers in the UK and ignore any variations applied by other parts of the UK: Assessed income Relief Less than £50,270 £55 p.w. /£243 per month for 53 weeks p.a. £28 p.w. / £124 per month for 53 weeks p.a. £50,271 - £150,000 (unless joined scheme before 6.4.2011) More than £150,000 (unless joined scheme before 6.4.2011) £25 p.w. /£108 per month for 53 weeks p.a. Auto-enrolment qualifying earnings threshold Employers should check that their payroll software has the correct qualifying earnings thresholds for the new tax year as these must be input for each pay frequency as supplied by DWP. Pay reference period for 2020/2021
1 week Fortnight
4 weeks
1 month
1 quarter
Bi- annual
Annual
Lower level of qualifying earnings
£6,240 £120
£240
£480 £520 £1,560 £3,120
£10,000 £192 No printing, copying or reproduction permitted. £384 £50,000 £962
Earnings trigger for automatic enrolment
£768 £833 £2,499 £4,998
Upper level of qualifying earnings
£1,924 £3,847 £4,167 £12,500 £25,000
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