Follow Up: Department of Work and Pensions : Auto Enrolment Thresholds 2013 / 14

19 December 2012
The Department of Work and Pensions has announced the results of their consultation on auto enrolment thresholds for 2013/14 (our previous article is published here).

The conclusion of the consultation has agreed DWP’s approach to align the three key thresholds to the corresponding National Insurance thresholds and the earnings trigger has been adjusted to take into account changes in the PAYE threshold announced in the Chancellor’s Autumn Statement.

2012/20132013/2014Payroll Alignment
Earnings Trigger£8,105£9,440PAYE Tax Threshold
Lower Qualifying Earnings£5,564£5,668NIC Lower Earnings
Upper Qualifying Earnings£42,475£41,450NIC Upper Earnings

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