Legislation
Auto enrolment rates 2025-26
Date
Effective 6 April 2025
Summary
The automatic enrolment rates for England, Wales, Scotland and Northern Ireland in 2025-2026 are:
| 2025/2026 | |
|---|---|
| Earnings trigger for automatic enrolment | £10,000 (TBC) |
| Lower level of qualifying earnings | £6,240 (TBC) |
| Upper level of qualifying earnings | £50,270 (TBC) |
Tax fact card 2024 – 2025
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…