Pensions Automatic Enrolment
Auto enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme. Employers are required to automatically enrol all ‘eligible jobholders’ into a qualifying pension scheme and pay pension contributions on their behalf.
| Employer minimum contribution | Total minimum contribution |
|---|---|
| 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2024/25 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band – lower limit | £6,240 |
| Qualifying earnings band – upper limit | £50,270 |
Auto enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme. Employers are required to automatically enrol all ‘eligible jobholders’ into a qualifying pension scheme and pay pension contributions on their behalf.
| Employer minimum contribution | Total minimum contribution |
|---|---|
| 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2023/24 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band – lower limit | £6,240 |
| Qualifying earnings band – upper limit | £50,270 |
Auto enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme. Employers are required to automatically enrol all ‘eligible jobholders’ into a qualifying pension scheme and pay pension contributions on their behalf.
| Employer minimum contribution | Total minimum contribution |
|---|---|
| 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2022/23 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band – lower limit | £6,240 |
| Qualifying earnings band – upper limit | £50,270 |
Auto enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme. Employers are required to automatically enrol all ‘eligible jobholders’ into a qualifying pension scheme and pay pension contributions on their behalf.
| Employer minimum contribution | Total minimum contribution |
|---|---|
| 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2021/22 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band – lower limit | £6,240 |
| Qualifying earnings band – upper limit | £50,270 |
Tax Rates & Allowances
- Introduction
- Capital Allowances – Plant And Machinery
- Capital Gains Tax (CGT)
- Car Benefits
- Car Fuel Benefit
- Cars – Advisory Fuel Rates For Company Cars
- Child Benefit
- Corporation Tax Rates
- Employee’s Statutory Payments
- Income Tax Allowances
- Income Tax Rates – Across the UK
- Income Tax Rates – Scotland
- Income Tax Rates – Wales
- Individual Savings Account (ISA)
- Inheritance Tax (IHT)
- Land and Buildings Transaction Tax
- Land Transaction Tax
- Mileage Allowance Payments (MAPS) For Employees
- Minimum Wage
- National Insurance Contributions (NIC) – Rates And Allowances
- Pensions Automatic Enrolment
- Pensions – Tax Relief On Pension Contributions
- Property Allowance
- Self Assessment – Key Dates
- Stamp Duty
- Stamp Duty Land Tax (SDLT)
- State Pensions
- Tax Reliefs For Individuals
- Trade Allowance
- Van Benefit
- VAT
- Vat Fuel Scale Charges
- Vehicle Excise Duty (VED) – Passenger Cars