The DWP has published a response to its consultation on the level at which the earnings trigger and the qualifying earnings band should be set for the 2013/2014 tax year:

  • the earnings trigger will be set at £9,440 (the PAYE threshold for 2013/2014); and
  • the qualifying earnings band will be set at £5,668 to £41,450 (the lower and upper earnings limits for 2013/2014).

Action

If subject to automatic enrolment in the 2013/14 tax year, check that payroll systems are updated to reflect the revised earnings trigger and qualifying earnings band.