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Why would I choose to use a custom earnings basis?

The custom option gives you complete flexibility over your earnings basis and contribution rates. You’ll need to make sure the amount you pay for your workers is equivalent to at least the current minimum contribution rates for qualifying earnings. Qualifying earnings are a part of a worker’s pay. For the 2021/22 tax year this is everything over £6,240 and up to £50,270. The qualifying earnings band is reviewed by the government each year.

You might wish to use the custom setting if you’re enrolling Workers Without Qualifying Earnings (WWQE). For more information about the different enrolment categories please see What are the different enrolment types?

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