Factcard
Pension caps & allowances
Annual allowance, auto-enrolment thresholds and lump sum allowances for the 2026-27 tax year — unchanged from 2025-26.
Caps & thresholds
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Annual allowance | £60,000 | £60,000 |
| Auto-enrolment earnings trigger | £10,000 | £10,000 |
| AE lower qualifying earnings | £6,240 | £6,240 |
| AE upper qualifying earnings | £50,270 | £50,270 |
| Lump sum allowance | £268,275 | £268,275 |
| Lump sum & death benefit allowance | £1,073,100 | £1,073,100 |
What this means: The £10,000 trigger and £6,240/£50,270 qualifying band are frozen again — but with NLW rising to £12.71, more part-time workers may now be auto-enrolled.
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