Automatic Enrolment Earnings Trigger and Qualifying Earnings Band Review 2027/28

Automatic Enrolment has transformed workplace pension saving for millions of workers. However, despite this success, the Government recognises that millions are still undersaving for their retirement. That is why we have revived the landmark Pensions Commission to finish the job we started 20 years ago. The Commission will examine why tomorrow’s pensioners are on track to be poorer than today’s and make recommendations for change, with the final report due to be published in early 2027.

It is against the backdrop of the Commission’s work that I have considered and completed this year’s annual statutory review of the Automatic Enrolment thresholds, which are the earnings trigger and lower and upper earnings limits of the qualifying earnings band. The main focus of this year’s annual statutory review has been to ensure the continued stability of Automatic Enrolment for employers and individuals, particularly during the ongoing work of the Pensions Commission which is looking to the future.

I have therefore concluded that all Automatic Enrolment thresholds for 2027/28 will be maintained at their 2026/27 levels.

The 2027/28 Annual Thresholds:

The Automatic Enrolment earnings trigger will remain at £10,000.

The lower earnings limit of the qualifying earnings band will remain at £6,240.

The upper earnings limit of the qualifying earnings band will remain at £50,270.

The Alternative Quality Requirement Triennial Review 2026

In accordance with the statutory timetable, we have conducted a review of the regulations which introduced the alternative quality requirements for pension schemes being used for automatic enrolment into workplace pensions.

This review concluded that the alternative quality requirements for UK defined benefit schemes set out in regulations, made under section 23A (1) of the Pensions Act 2008, should continue to remain in place without changes at this time.

The review also concluded that the tests set out in section 28(2A) of the Pensions Act 2008 continue to be satisfied.

The analysis supporting the thresholds review and the government response to the call for evidence for the alternative quality requirements reviews will be published and copies placed in the Library of the House. They will both be available on the www.gov.uk website, following publication.

https://www.theyworkforyou.com/wms/?id=2026-11-03.hcws444.0