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  3. What are qualifying earnings for pension purposes?

What are qualifying earnings for pension purposes?

Generally earnings means the sums of any of the following payable to a person in connection with their employment


Generally earnings means the sums of any of the following payable to a person in connection with their employment i.e. salary, wages, commission, bonuses and overtime, statutory sick pay, statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay, and statutory adoption pay. Earnings do not include benefits in kind.

Qualifying earnings means the band of gross earnings payable to the person from the employment that are above a prescribed lower level and up to and including a higher prescribed level. The 2021/22 tax year levels are £6,240 and £50,270 respectively (2022/23: £6,396 and £50,270).

Updated on 19th January 2022

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