Under auto enrolment, employers must automatically enrol certain employees and contribute with respect to them. The auto enrolment earnings trigger determines who gets auto enrolled and the qualifying earnings band determines the minimum contributions for money purchase pension schemes.

The Secretary of State must review both of these measures each tax year and in doing so may take a number of factors into account, e.g. the prevailing rate of national insurance contributions and PAYE personal tax allowances and any other factors which the Secretary of State considers relevant.

The Government has been consulting on whether maintaining the current alignment between the earnings trigger and the income tax threshold is right in the light of proposed increases to the threshold and supressed earnings growth.

The Government's response to this consultation, issued on 17th December, says that the Government proposes to lay an Order in the New Year confirming, subject to Parliamentary approval, that with effect from 6 April 2015 and for the 2015/16 tax year, the automatic-enrolment earnings trigger will stay at its current level (£10,000) and that the lower and upper limits of the qualifying earnings bands will increase slightly.