These are the earnings your pension contributions are usually based on if you are auto enrolled into a pension scheme.
Qualifying earnings are all your earnings between a lower and upper limit. In 2026 to 2027 the lower limit is £6,240 and the upper limit is £50,270. The government will review these limits every year.
Qualifying earnings must include:
- salary
- wages
- commission
- bonuses
- overtime
- statutory sick pay
- statutory parental leave pay (maternity, paternity and adoption pay).
For example: if you earn £25,000 a year, your qualifying earnings are £25,000-£6,240 = £18,760.
Some workplaces use a different way to calculate pension payments. Look at What parts of your salary count towards payments in to your pension? for more about this.