The Government has announced the pensions auto-enrolment thresholds for the 2013/14 tax year.
From 6th April 2013, the auto-enrolment earnings trigger will increase from £8,105 to £9,440 in line with the income tax threshold.
The lower limit of qualifying earnings also increases, in line with the national insurance contributions lower earnings limit. The upper limit of qualifying earnings will decreases to align with the national insurance contributions upper earnings limit.
See the Personnel Today employer’s guide to pensions auto-enrolment.
Other auto-enrolment resources on XpertHR: