Answers · UK 2025/26

What is the auto-enrolment minimum contribution?

The total minimum auto-enrolment pension contribution is 8% of qualifying earnings — at least 3% from the employer and 5% from the employee (including 1% tax relief). For 2025/26 qualifying earnings are pay between £6,240 and £50,270 a year.

Last updated: 16 May 2026Last reviewed: 16 May 2026How we verify

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Under the Pensions Act 2008 every UK employer must auto-enrol staff aged 22 to State Pension age earning over £10,000 into a workplace pension. The statutory minimum total contribution has been 8% since April 2019, split 3% employer / 4% employee + 1% government tax relief = 5% employee deduction. Crucially these percentages apply to "qualifying earnings" — the slice of pay between the lower limit £6,240 and upper limit £50,270 in 2025/26. Worked example: salary £30,000. Qualifying band = £30,000 − £6,240 = £23,760. Total 8% = £1,900.80 a year, of which employer pays £712.80 (3%) and employee pays £950.40 gross (4% + 1% relief). Many employers offer more generous "qualifying scheme" definitions (full pay from £0, or matching contributions up to 6-10%). Salary sacrifice converts the 5% employee deduction into an employer contribution, saving 8% (or 2% above £50,270) NI and 15% employer NI — typically the saving is shared. You can opt out within the first month for a refund; after that, contributions stay until you leave the employer or opt out, which restarts the cycle every three years at re-enrolment.