In relation to pension auto-enrolment, the gross earnings received by a worker in a pay reference period that determine (among other things) whether he qualifies as a jobholder. Gross earnings that count as qualifying earnings include:

For the 2024/25 tax year, qualifying earnings in a 12-month pay reference period are an individual's earnings between £6,240 and £50,270. Minimum contributions to a qualifying scheme must be assessed by reference to a jobholder's qualifying earnings.