About the UK Auto-Enrolment Pension Calculator
This auto-enrolment calculator works out the minimum workplace pension contributions for a UK worker in the 2026/27 tax year. Enter gross pay for the pay period, how often the worker is paid and their age band. It shows qualifying earnings, the employer and employee contributions, the tax relief on the employee's share and what the worker actually gives up in take-home pay.
For 2026/27 the Department for Work and Pensions kept the thresholds at their 2025/26 levels. The earnings trigger is £10,000 a year, and qualifying earnings run from £6,240 to £50,270, with The Pensions Regulator publishing weekly, fortnightly, four-weekly and monthly equivalents. The legal minimum is 8% of qualifying earnings in total, of which at least 3% must come from the employer. The calculator uses the official figure for each pay period and also tells you whether the worker is an eligible jobholder, a non-eligible jobholder or an entitled worker.
It is meant for employers, payroll bureaus and employees checking a payslip. You can switch to a full-pay basis if your scheme takes contributions from all earnings, and pick relief at source or a net pay arrangement to see how tax relief changes the employee's real cost. Salary sacrifice, which also saves National Insurance, is not modelled here.
With the default inputs, the total pension contribution this period is £158.40. Change any value above to recalculate instantly.
How to use the uk auto-enrolment pension calculator
- 1Enter the worker's gross pay for one pay period and choose the period.
- 2Choose the worker's age band so the tool can identify their category.
- 3Keep qualifying earnings as the basis unless your scheme takes contributions from full pay.
- 4Enter the employer and employee percentages (minimum 3% and 5%).
- 5Choose the tax relief method and the worker's tax rate to see the take-home cost.
Formula and method
Qualifying earnings are the part of a worker's gross pay that falls between the lower and upper limits for the pay period: £520 to £4,189 a month, £120 to £967 a week, £240 to £1,934 a fortnight, £480 to £3,867 every four weeks, or £6,240 to £50,270 a year in 2026/27. Pay includes salary, wages, overtime, bonuses, commission and statutory sick, maternity, paternity and shared parental pay. The minimum contributions are 8% of qualifying earnings in total, including at least 3% from the employer. The employee's 5% share includes basic-rate tax relief.
Under relief at source the employee pays 80% of their gross contribution from net pay and the provider claims the other 20% from HMRC. Higher and additional-rate taxpayers then reclaim the extra relief. Under a net pay arrangement the contribution comes out before tax, so relief is given at the worker's marginal rate automatically. Worker category depends on age and on whether pay is above the earnings trigger (£833 a month) and the lower limit. The minimum check compares the contributions with 3% and 8% of qualifying earnings even when your scheme uses full pay.
- Pay
- Gross earnings in the pay reference period
- Lower / Upper
- Lower and upper levels of qualifying earnings for the period
- QE
- Qualifying earnings (or full pay if your scheme uses it)
Worked examples
Monthly salary of £2,500 at the minimum rates
Qualifying earnings are £2,500 − £520 = £1,980. The employer pays 3% (£59.40) and the employee 5% (£99.00). Under relief at source the employee's take-home pay drops by only £79.20 because HMRC adds £19.80. In total £158.40 goes in each month, £1,900.80 a year.
Higher-rate taxpayer on £60,000 a year
Pay above £50,270 doesn't count, so qualifying earnings are capped at £50,270 − £6,240 = £44,030. The employer pays £1,320.90 and the employee's gross 5% is £2,201.50. After reclaiming higher-rate relief the employee's cost is 60% of that, £1,320.90.
Part-time worker on £180 a week
Weekly pay of £180 is below the £192 trigger, so the worker is not auto-enrolled. It is above the £120 lower limit, so they are a non-eligible jobholder. If they opt in, contributions are worked out on £60 of qualifying earnings: £1.80 from the employer and £3.00 from the worker.
Generous scheme on full pay, net pay arrangement
Here 5% of the full £3,000 from each side gives £150 each, £300 in total. That is well above 8% of the £2,480 of qualifying earnings (£198.40). Because contributions come out before tax, a basic-rate employee's pay drops by only £120.
Frequently asked questions
What are the auto-enrolment thresholds for 2026/27?+
The earnings trigger is £10,000 a year (£833 a month, £192 a week). Qualifying earnings run from £6,240 to £50,270 a year (£520 to £4,189 a month, £120 to £967 a week). These are the same as in 2025/26.
What is the minimum employer pension contribution?+
At least 3% of qualifying earnings, with a total minimum of 8%. If the employer pays only 3%, the worker makes up the other 5%, and that 5% includes tax relief. An employer can pay more and so reduce the worker's share, as long as the total still reaches 8%.
Who must be automatically enrolled?+
Workers aged 22 to State Pension age who earn more than £10,000 a year, or the matching amount for their pay period, and who work in the UK. Workers aged 16 to 74 who earn above the lower limit can opt in and get employer contributions. Lower earners can still ask to join.
Do employers pay pension on earnings above £50,270?+
Not under the qualifying earnings minimum, because earnings above the upper limit are ignored. Many employers use a full-pay or basic-pay basis instead, which covers all earnings. Switch the basis to full pay to model that.
What is the difference between relief at source and net pay?+
With relief at source, contributions come from taxed pay and the provider claims 20% basic-rate relief, which even non-taxpayers receive. With a net pay arrangement contributions are taken before tax, so relief is automatic at your highest rate. Non-taxpayers get none that way, though HMRC now makes top-up payments to low earners.
Can a worker opt out of auto-enrolment?+
Yes. A worker can opt out within one month of being enrolled and get a full refund of their own contributions. Employers must re-enrol eligible staff roughly every three years, and they can't encourage anyone to opt out.
Results are estimates for educational purposes and are not financial advice. Rates, fees and terms vary — confirm with your lender or a licensed advisor before making decisions.