Is this calculator updated for the 2026/27 tax year?

Yes, all calculators are fully updated with the latest HMRC thresholds, personal allowances, and National Insurance rates for 2026/27.

Can I use this for official tax submissions?

These tools are for estimation and illustrative purposes only. For official tax returns, please consult a qualified accountant or reference HMRC directly.

Employer Pension Calculator UK (2026/27): 3% Auto-Enrolment & Salary Sacrifice

Workplace Pension Employer Contribution Calculator

✓ Verified for 2026/27

Pension Setup

Employee Annual Gross Salary

Earnings Basis

Employer Contribution Rate (%)

Employee Contribution Rate (%)

Employer Pension Cost

£713

£59 per month

Employee Pension Cost

£1,188

£99 per month

Total Annual Pot Added

£1,901

combined contributions

Pensionable Earnings

£23,760

basis for calculation

Pension Contribution Breakdown

Remaining Gross Salary £28,812

Employer Pension (3%) £713

Employee Pension (5%) £1,188

Total Employee Gross Cost £30,713

Salary 94%

Employer 2%

Employee 4%

ℹ️ Under the standard auto-enrolment rules, the minimum total pension contribution is 8% of qualifying earnings, of which the employer must pay at least 3%, and the employee pays 5%. Qualifying earnings range between £6,240 and £50,270.

🛡️

Verified for Accuracy (2026/27 Tax Year)

Fact-checked and audited by David Vance, CTA FCA, Chartered Tax Advisor & Accountant. Verified against official HMRC rules.

How We Calculated This

Input variables: Enter the relevant amounts, rates, or percentages in the form.
Real-time breakdown: The calculator applies HMRC rules and thresholds for the 2026/27 tax year to process the values.
Display outputs: The visual graphs, donut charts, and tables are compiled dynamically to show your net take-home and deductions.

Real-World Examples

Standard Scenario

A basic calculation applying standard UK tax bands and allowances.

Calculation runs based on standard HMRC rules.

With Pension or Deductions

Factoring in a percentage of salary sacrifice or pension contributions.

Deductions are calculated and adjusted accordingly.

Related Calculators

Frequently Asked Questions

What is the minimum employer contribution for workplace auto-enrolment?

Under UK auto-enrolment rules, the minimum total contribution is 8% of the employee’s qualifying earnings. Of this 8%, the employer must contribute a minimum of 3%, while the employee pays the remaining 5% (which includes tax relief). Employers can choose to pay more than the minimum 3% if they wish.

What are qualifying earnings for pension calculations in 2026/27?

Qualifying earnings are a band of gross earnings used to calculate pension contributions. For the 2026/27 tax year, this band is set between the Lower Earnings Limit (£6,240) and the Upper Earnings Limit (£50,270). Contributions are calculated on gross pay (including salary, overtime, bonuses, and statutory pay) that falls within this range.

Can an employer refuse to pay pension contributions?

No. By law, if an employee meets the auto-enrolment criteria (aged 22 to State Pension age and earning over £10,000 per year), the employer must enroll them and make the minimum 3% contribution. If the employee actively chooses to opt out, the employer can stop making contributions, but they must re-enroll the employee every three years.