Policy News Journal - 2013-14

“It’s really important to arrange your pension provision in plenty of time. We urge employers to have an agreement with a provider in place six months before staging. Don’t just assume the first provider you contact will be able to help you.” Employers who have staged, including the catering company Elior and the retailer Kingfisher , have been keen to advise others, who have yet to automatically enrol, to allow plenty of time to plan for automatic enrolment.

The regulator’s website has a tool for employers to check when they are due to stage and another that helps them plan ahead to avoid unnecessary complexity and cost.

Go to the staging date tool .

Automatic enrolment earnings threshold 2014/15

18 December 2013

The DWP has announced the proposed annual thresholds for the 2014/15 tax year which sees the earnings trigger increase to £10,000.

The values shown below will be published in an Order (a form of secondary legislation) by the DWP (Department for Work & Pensions) and laid before Parliament in 2014 and so are subject to Parliamentary approval. It is expected that the thresholds for the individual pay frequencies that will be included in that Order when it is laid before Parliament will be as shown below. However, you should note that these expected proposals will be subject to the Parliamentary process and so may change. We will update our news pages accordingly.

Expected Earnings thresholds for the next tax year

2014-2015

Proposed Annual threshold

Lower level of qualifying earnings £5,772 Earnings trigger for automatic enrolment £10,000 Upper level of qualifying earnings £41,865

Expected proposed values by pay reference period

1 week

4 weeks

1 month

1 quarter

Bi- annual

2014-2015

Fortnight

Lower level of qualifying earnings £111 £222

£444

£481

£1,443 £2,886

Earnings trigger for automatic enrolment

£193 £385

£770

£834

£2,500 £5,000

Upper level of qualifying earnings £805 £1,611

£3,221 £3,489 £10,467 £20,933

Earnings thresholds for the current tax year

Pay reference period

2013-2014

Annual

1 Fortnight

4

1

1

Bi-

CIPP Policy News Journal

16/04/2014, Page 401 of 519

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