There is a statutory requirement for an annual review of Auto-Enrolment thresholds to make sure they remain appropriate. The Department for Work and Pensions has announced these for tax year 2027/28.
On 03 November 2026 Minister for Pensions Torsten Bell provided a written statement in the House of Commons that confirms the Auto-Enrolment thresholds for tax year 2027/28. On the same day, the Department for Work and Pensions (DWP) published its annual review document. The statement and document confirm that the 2026/27 thresholds will be frozen into tax year 2027/28 as follows:
|
Annual Threshold
|
2026/27
|
2027/28
|
|
|
£
|
£
|
|
QEB Lower Limit
|
6,240
|
6,240
|
|
QEB Upper Limit
|
50,270
|
50,270
|
|
Earnings Trigger
|
10,000
|
10,000
|
For common Pay Reference Periods, the above translates as follows:
|
Auto-Enrolment Thresholds 2027/28
|
|
|
Weekly
|
2 Weekly
|
4 Weekly
|
Monthly
|
Quarterly
|
6 Monthly
|
|
|
|
£
|
£
|
£
|
£
|
£
|
£
|
|
|
QEB Lower Limit
|
120
|
240
|
480
|
520
|
1,560
|
3,120
|
|
|
QEB Upper Limit
|
967
|
1,934
|
3,867
|
4,189
|
12,568
|
25,135
|
|
|
Earnings Trigger
|
192
|
384
|
768
|
833
|
2,499
|
4,998
|
|
For Bookkeepers
The written statement also confirms the Triennial Review of the Alternative Quality Requirements, applicable when defined benefit pension schemes are used by employers for automatic enrolment into workplace pensions. These are also unchanged.
Stability is always good, more so given that the Pensions Commission is undertaking a wider assessment of the UK’s pension system with its final report expected in early 2027.
However, as thresholds stay the same and earnings rise, more workers may be brought into Auto-Enrolment.