Telling NEST when and what you'll pay
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What are the earnings thresholds for minimum contributions for a 4-4-5 payroll?
The earnings thresholds for minimum contributions for a 4-4-5 payroll for the 2024/25 tax year are:
|
Length of pay period |
Threshold for minimum contributions |
|---|---|
| Four weeks | £480 |
| Five weeks | £600 |
These figures will be reviewed every year by the government.
On a 4-4-5 payroll, workers are paid each month. However, the number of weeks included in their pay each month may be either four or five depending on how many complete weeks are included in that month.
If you have a 4-4-5 pay period, you may get two pay days within one pay period and no pay days in another pay period depending on when you pay your workers. This will usually occur when there’s a fixed pay date every month.
A number of example scenarios are set out in the table below, based on two assumptions:
- the employer uses a 4-4-5 payroll cycle where the first four week period is 29 April to 26 May, followed by a five week period and then a four week period
- the pay date is the 30th of every month.
| Pay period for assessment | Pay day | Number of weeks in period | Comments |
|---|---|---|---|
| 29/04/2024 – 26/05/2024 | 30/04/2024 | 4 | There’s one pay day in this pay period. This is the most common scenario. |
| 27/05/2024 – 30/06/2024 | 30/05/2024 | 5 | There are two pay days in this pay period. This means the worker will be much more likely to hit the threshold for auto enrolment. |
| 27/05/2024 – 30/06/2024 | 30/06/2024 | 5 | There are two pay days in this pay period. This means the worker will be much more likely to hit the threshold for auto enrolment. |
| 01/07/2024 – 28/07/2024 | No pay day | 4 |
There’s no pay day within this period. This means no one can be automatically enrolled between these dates and no one can have a deduction made from their pay. |
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