week
weeks month quarter annual
Lower level of qualifying earnings Earnings trigger for automatic enrolment Upper level of qualifying earnings
£5,668 £109 £218
£436
£473
£1,417 £2,834
£9,440 £182 £364
£727
£787
£2,360 £4,720
£41,450 £797 £1,594
£3,188 £3,454 £10,363 £20,725
Earnings thresholds for previous tax years
Pay reference period
1 week
4 weeks
1 month
1 quarter
4 monthly
Bi- annual
2012-2013
Annual
Fortnight
Lower level of qualifying earnings Earnings trigger for automatic enrolment Upper level of qualifying earnings
£5,564 £107 £214
£428 £464 £1,391 £1,855 £2,782
£8,105 £156 £312
£624 £676 £2,027 £2,702 £4,053
£42,475 £817 £1,634
£3,268 £3,540 £10,619 £14,159 £21,238
CIPP comment
Following the announced thresholds, TUC General Secretary said ,
“Every time the government raises the auto-enrolment threshold another group of workers, most of whom are women, drop out of saving for their pension. With the average part-time salary just under £9,000 a year, the majority of the UK’s six million part-time workers will no longer be automatically enrolled into a workplace pension.” Whilst the CIPP agree that the increase in the earnings trigger will prevent mostly women with an average part-time salary being part of a pension scheme, from an administration point of view it does simplify the process for employers who only have to deal with one set of thresholds.
Automatic enrolment earnings thresholds 2014/15
10 January 2014
The DWP announced the proposed annual thresholds for the 2014/15 tax year in December and although the annual figures should remain as published, the proposed earnings trigger values by pay reference period are likely to be slightly different.
The annual thresholds are expected to remain the same.
2014-2015
Proposed Annual threshold
Lower level of qualifying earnings
£5,772
CIPP Policy News Journal
16/04/2014, Page 402 of 519
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