This consultation seeks views on the automatic enrolment earnings thresholds for 2012 / 2013. We seek views to inform how we take the review of these figures forward for the first year of automatic enrolment live running.

The Pensions Act 2011 requires the Government to review the automatic enrolment earnings trigger and the lower and upper limits of the qualifying earnings band each tax year. This power is flexible and allows us to ensure that automatic enrolment continues to target the right group of individuals while carefully weighing the cost to business and the impact on the pension industry.

This consultation sets out our approach and proposals for the first annual review of the figures. It presents an assessment of relevant factors for each of the thresholds, sets out our thinking behind those assessments, the calculation methods we have considered using, and the evidence on which our proposals are based.

This consultation is aimed at:

• employers
• employer and employee representatives, and
• all pensions industry professionals, including:
  • occupational pension and workplace personal pension scheme administrators
  • payroll administrators
  • accountants
  • payroll bureaux
  • payroll software providers
  • Independent Financial Advisers, and
  • Employee Benefit Consultants.