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- Type:
- Training
Updated throughout to confirm the auto-enrolment thresholds including the earnings trigger and the lower and upper limits of the qualifying earnings band remain unchanged for 2026/27 tax year.
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- Type:
- Quick reference
Updated to reflect the state pension rates for 2026/2027. Employers may use these updated figures to support employees in planning for retirement. Additionally, there may be cases where employees choose to work beyond state pension age. In such situations, if an employee is receiving a state pension, it could affect payroll processes, particularly regarding national insurance contributions.
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- Date:
- 11 February 2026
- Type:
- News
People continuing to work past state pension age contribute more than £60bn to the UK economy each year, equivalent to four times the projected annual cost of implementing the pensions 'triple lock', an analysis has argued.
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- Type:
- Employment law guide
Updated to reflect the Government’s decision to freeze auto-enrolment thresholds for 2026/27 at 2025/26 levels.
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- Type:
- Employment law guide
Updated to reflect HMRC’s announcement that there will be no changes to pensions tax relief values from April 2026.
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- Type:
- Employment law guide
The standard rate of the new state pension has increased, effective 6 April 2026.
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- Type:
- Legal timetable
Employer and employee NICs will apply to pension contributions above £2,000 per year, made through salary sacrifice.
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- Type:
- Employment law guide
This guide sets out the differences between the law on pensions in Scotland compared with the rest of Great Britain (England and Wales).
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- Type:
- Legal timetable
The Pension Schemes Bill will make wide-ranging reforms to workplace pensions.
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- Date:
- 18 June 2025
- Type:
- News
Employers and agencies who hire summer staff must remember their pension obligations, the regulator has warned.