Automatic Enrolment in 2019/20

The Department for Work and Pensions (DWP) have published their Annual Review of the automatic enrolment earnings trigger and qualifying earnings band for tax year 2019/20.

The Secretary of State has concluded that for 2019/20 the proposed annual figures will be:

  • Earnings Trigger – £10,000
  • Qualifying Earnings Lower Limit – £6,136
  • Qualifying Earnings Upper Limit – £50,000

This retains the link between the qualifying earnings bands and the National Insurance Contribution levels.

To read the full review, please go to https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/761428/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-2019-20.pdf

The earnings trigger and qualifying earnings bands are currently the same across the United Kingdom. This is expected to remain the same, but they are set using different Acts.

Great Britain – The Pensions Act 2008

Northern Ireland – The Pensions (No. 2) Act (Northern Ireland) 2008

The legislation is likely to be introduced in March 2019 to amend the above Acts with the new earnings trigger and qualifying earnings band.

Contact Kevin Waller from Your Payroll Team for further information or to discuss how we can help you with your payroll.