Auto-enrolment requires employers to enrol eligible jobholders into a qualifying pension scheme. The minimum total contribution is 8% of qualifying earnings (at least 3% from the employer; 5% from the employee, including tax relief). Qualifying earnings for 2025/26 and 2026/27 are between £6,240 and £50,270; the earnings trigger for automatic enrolment is £10,000. Eligibility generally applies to staff aged 22 to state pension age earning above the trigger. The Pensions Regulator: Earnings thresholds. The EOR will assess, enrol, deduct, and submit contributions.
Rates and thresholds change each tax year. Check GOV.UK or your adviser for the current year.
Key rates (2025/26 & 2026/27)
| Rate | 2025/26 | 2026/27 |
|---|---|---|
| NLW (21+) | £12.21/hr | £12.71/hr |
| Employer NICs | 15% above £5k | 15% above £5k |
| SSP (weekly) | £118.75 | £123.25 or 80% AWE |
| SMP/SPP etc (weekly) | £187.18 or 90% AWE | £194.32 or 90% AWE |
| Redundancy cap (week) | £719 | See GOV.UK |
| Pension trigger | £10k; band £6,240–£50,270 | Unchanged |
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