The Pensions (Extension of Automatic Enrolment) (No 2) Bill 2022-23 received Royal Assent on September 18, 2023.    

The Act contains provisions that will implement two key recommendations made by the DWP's 2017 independent review of auto-enrolment. These are the introduction of regulation-making powers to:  

  • Reduce the lower age threshold for auto-enrolment from 22 to 18. 
  • Reduce or repeal the amount of the lower limit of the qualifying earnings band (currently £6,240pa) so that contributions are calculated from the first pound earned up to the upper limit (currently £50,270pa).

The enactment of the legislation will be a welcome step in the extension of auto-enrolment provision once these provisions come into force. However, there remain hopes the Government will in due course consider higher minimum contribution rates and effective measures to improve pensions saving amongst the self-employed.



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Lesley Browning
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Shane O'Reilly
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