Minimum Pension Contributions 2026/27
Under automatic enrolment, the legal minimum going into a workplace pension is 8% of a band of your pay called qualifying earnings, with at least 3% from your employer. For 2026/27 the government froze every threshold at last year's level. Here are the numbers, who they apply to, and what they mean in pounds.
The minimum total contribution is 8%: at least 3% from your employer and the rest (5%) from you, including tax relief 1. In most schemes it is worked out on earnings between £6,240 and £50,270 a year 1. You are enrolled automatically if you are aged 22 to State Pension age, work in the UK and earn at least £10,000 2. All three thresholds are unchanged from 2025/26 3. On a £30,000 salary the minimum is £1,900.80 a year: £712.80 from your employer and £1,188 from you.
- Minimum 8% total, of which at least 3% is the employer's. 1
- Qualifying earnings 2026/27: £6,240 to £50,270 a year (£520 to £4,189 a month). 4
- Automatic enrolment trigger: £10,000 a year (£833 a month). 4
- Earn less? You can usually still ask to join, and your employer cannot refuse. 2
- Schemes can be more generous, or use a different definition of pay. 1
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The 2026/27 thresholds
| Threshold | Year | Month | Week |
|---|---|---|---|
| Lower level of qualifying earnings | £6,240 | £520 | £120 |
| Earnings trigger for automatic enrolment | £10,000 | £833 | £192 |
| Upper level of qualifying earnings | £50,270 | £4,189 | £967 |
Source: The Pensions Regulator 4. The Department for Work and Pensions reviews these every year; for 2026/27 it kept the 2025/26 values, citing policy stability while the Pensions Commission does its work 3.
Worked examples: the minimum in pounds
Qualifying earnings are pay between the lower and upper levels. Pay below £6,240 and above £50,270 is ignored for the minimum.
| Salary | Qualifying earnings | Employer 3% | You 5% | Total 8% |
|---|---|---|---|---|
| £9,000 | £2,760 | £82.80 | £138.00 | £220.80 |
| £30,000 | £23,760 | £712.80 | £1,188.00 | £1,900.80 |
| £60,000 | £44,030 | £1,320.90 | £2,201.50 | £3,522.40 |
At £9,000 you are below the £10,000 trigger, so you are not enrolled automatically. You can ask to join; because you earn more than £520 a month, your employer must then pay the minimum too 1. At £60,000, the £9,730 above £50,270 is outside the band, so the minimum is the same as for anyone earning £50,270 or more.
What the 5% costs you
Your 5% includes tax relief. GOV.UK's own example: you put in £40, your employer £30, and you get £10 tax relief, so £80 goes in 1. On the £30,000 salary above, your £1,188 share works out like this:
| Relief at source: paid from take-home pay (80%) | £950.40 |
| Relief at source: added by the provider (20%) | £237.60 |
| Net pay: deducted before tax | £1,188.00 |
| Net pay: Income Tax saved at 20% | £237.60 |
| Real cost to you, either way | £950.40 |
Add the employer's £712.80 and £1,900.80 reaches your pension for £950.40 of take-home pay. Under salary sacrifice you would also save 8% National Insurance on the sacrificed amount. If you earn under £12,570, a net pay scheme gives no relief through payroll; see net pay and low earners for the HMRC top-up.
Who is enrolled, and who can opt in
- Enrolled automatically: workers aged 22 to State Pension age, earning at least £10,000 a year and usually working in the UK 2.
- Can ask to join: anyone outside those rules can usually still join, and the employer cannot refuse 2.
- Employer contribution on joining: required if you earn more than £520 a month, £120 a week or £480 over four weeks; not required at or below those amounts 1.
Is the minimum enough?
The minimum is a floor, not a target. Because it ignores the first £6,240 and everything above £50,270, 8% of qualifying earnings is less than 8% of salary: on £30,000 it is 6.3% of pay, and on £60,000 only 5.9%. Many employers pay more than 3%, or match extra contributions, so check your scheme's rules before deciding what to pay. Any extra you pay gets tax relief at your top rate, within the £60,000 annual allowance.
Frequently asked questions
What is the minimum pension contribution for 2026/27?
8% of qualifying earnings in total, of which at least 3% must come from your employer. Qualifying earnings are pay between £6,240 and £50,270 a year in most schemes.
Have the auto-enrolment thresholds changed for 2026/27?
No. The earnings trigger stays at £10,000 and the qualifying earnings band at £6,240 to £50,270, the same as 2025/26.
Does my 5% include tax relief?
Yes. In GOV.UK's example you put in £40, your employer £30 and you get £10 tax relief, so £80 goes in. Your share of £50 includes the £10 of relief.
How much is the minimum on a £30,000 salary?
Qualifying earnings are £30,000 minus £6,240, which is £23,760. The minimum is 8% of that, £1,900.80 a year: £712.80 from your employer and £1,188 from you, of which £237.60 is tax relief.
I earn under £10,000. Can I still join?
Usually, yes, and your employer cannot refuse. Your employer must also contribute if you earn more than £520 a month, £120 a week or £480 over four weeks.
Is 8% of qualifying earnings the same as 8% of salary?
No. It ignores the first £6,240 of pay and anything above £50,270, so on a £30,000 salary the minimum is about 6.3% of pay and on £60,000 about 5.9%.
Related: workplace pension relief calculator · employer contributions and the annual allowance · salary sacrifice calculator
Sources & references
- Workplace pensions: what you, your employer and the government pay — GOV.UK
- Workplace pensions: joining a workplace pension — GOV.UK
- Review of the automatic enrolment earnings trigger and qualifying earnings band for 2026/27 — DWP (GOV.UK)
- Automatic enrolment earnings thresholds — The Pensions Regulator
Every headline figure above is checked against the official GOV.UK / HMRC guidance listed here for the 2026/27 tax year. Links open on GOV.UK.
Disclaimer: General information for the 2026/27 tax year. Examples use annual figures; payroll applies the thresholds per pay period, so monthly amounts can differ slightly. Your scheme's rules decide what counts as pay.