The Department for Work and Pensions (DWP) has proposed to bring the auto-enrolment earnings thresholds into line with the personal tax limits for 2013/14.
It also wants to align the qualifying earnings bands, which set minimum contribution levels, with the National Insurance contribution (NIC) lower and upper earnings limits. Explaining the need for qualifying earnings bands, the DWP said in the consultation: "The difference between the earnings level that triggers automatic enrolment and the minimum contributions threshold produces a de-minimis mechanism. "This helps everyone who is auto-enrolled to pay contributions on a meaningful portion of their income. "For 2012/13 the de-minimis gap is £2,541, based on the trigger of £8,105 an...
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