A draft statutory instrument has been published which sets out the proposed changes to auto-enrolment earnings thresholds for the 2014/15 tax year. The order is due to come into force on 6 April 2014.

The changes are as follows:

  • the earnings trigger will rise from £9,440 to £10,000 in line with the increase in the PAYE personal tax allowance;
  • the lower end of the qualifying earnings band will rise from £5,668 to £5,772, in line with the National Insurance lower earnings limit; and
  • the upper end of the qualifying earnings band will fall from £41,450 to £41,865 in line with the National Insurance upper earnings limit.