These are all earnings between a lower and upper limit set by the government and reviewed each year. Qualifying earnings include salary, wages, commission, bonuses, overtime, statutory sick pay and statutory parental leave pay (maternity, paternity and adoption pay).
In 2023-2024 the lower limit is £6,240 and the upper limit is £50,270. Earnings below the lower limit and above the upper limit don’t count for working out auto enrolment contributions.
So, if you chose our auto enrolment standard 101 plan for an employee earning £25,000 including all their bonuses, you would use only £18,760 to work out their pension contributions (£25,000-£6,240 = £18,760).