Publication
Essential Corporate News – Week ending 23 May 2025
The Companies and Limited Liability Partnerships (Annotation) Regulations 2025 and an accompanying Explanatory Memorandum were published on 14 May 2025.
Auto-enrolment earnings trigger and qualifying earnings band: No change for 2025/26
United Kingdom | Publication | January 2025
The Government has confirmed that the existing:
- Threshold of £10,000 for the auto-enrolment earnings trigger.
- Lower and upper limits of the qualifying earnings band of £6,240 pa and £50,270 pa respectively will be maintained for 2025/26.
On January 21, 2025, the Department for Work and Pensions published an analysis paper supporting the conclusions of the annual review of the auto-enrolment thresholds as above. There is no mention in this publication of the recommendations for the extension of auto-enrolment recommended in the 2027 review.
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Recent publications
Blog
Surplus to requirements? Why the Government wants more law on returning surplus
In this our latest blog on Mansion House reforms, we turn from DC to DB, and more specifically to those record surpluses that many schemes are now enjoying.
Publication
UK Pensions Briefing | Pensions Regulator publishes its first Annual Funding Statement under the new funding code
The Regulator’s annual funding statement for private sector DB schemes was published on April 29, 2025. It is the first such statement since the new DB funding regime came into force from September 22, 2024, onwards.
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