What are auto-enrolment qualifying earnings in 2026/27?

Full answer

When your employer automatically enrols you into a workplace pension, contributions are not calculated on your entire salary -- they are based on your qualifying earnings, which fall within a specific earnings band. **2026/27 qualifying earnings band** - Lower threshold: £6,240/year (£520/month or £120/week) - Upper threshold: £50,270/year (£4,189/month or £967/week) - Band width: £44,030/year **Minimum contribution rates** Total minimum contribution: 8% of qualifying earnings - Employer minimum: 3% - Employee minimum: 5% (including tax relief) **Worked example -- salary of £30,000** Qualifying earnings: £30,000 - £6,240 = £23,760 Employer contribution (3%): £23,760 x 3% = £712.80/year Employee contribution (5%): £23,760 x 5% = £1,188/year Total pension contribution: £1,900.80/year Note: the employee pays 4% from their net pay if relief at source is used, and HMRC adds 1% basic rate relief to make it 5%. **Worked example -- salary of £60,000** Qualifying earnings are capped at £50,270: Qualifying earnings: £50,270 - £6,240 = £44,030 Employer contribution (3%): £44,030 x 3% = £1,320.90/year Employee contribution (5%): £44,030 x 5% = £2,201.50/year Contributions do not increase for the portion of salary above £50,270 under the minimum rules, though many employers and employees choose to contribute more. **Earnings below the lower threshold** If you earn less than £6,240/year you will not be automatically enrolled, but you have the right to opt in. If you earn between £6,240 and £10,000, your employer must enrol you if you ask. **Enhanced schemes** Many employers calculate contributions on total salary (not just qualifying earnings) as part of more generous schemes. Always check your employment contract.

Related guides

• Uk Pension Types