Answers · UK 2025/26
What is the minimum employer pension contribution in 2026/27?
The minimum employer contribution under auto-enrolment is 3% of qualifying earnings, as part of a total minimum contribution of 8% (employer 3% plus employee 5%).
Full answer
Under auto-enrolment legislation, UK employers must contribute at least 3% of an employee qualifying earnings to their workplace pension. The total minimum contribution is 8%, with employees contributing at least 5% including any tax relief. Qualifying earnings are currently defined as earnings between £6,240 and £50,270 per year for 2026/27. Some schemes use a different definition of pensionable pay such as total earnings, which may result in higher contributions. Employers can choose to contribute more than the 3% minimum, and some match employee contributions beyond the minimum. The Employment Allowance of £10,500 per year can help smaller employers offset their NI costs. Workers aged 22 to State Pension age earning over £10,000 per year must be automatically enrolled, though they can opt out if they choose.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.