Earlier in 2026, HMRC advised that they would be contacting around one million earners about the low earner’s pension payment, previously known as the low earner’s anomaly.
However, HMRC have recently announced that there has been a delay to the delivery of the scheme. A phased approach will be adopted for making payments for 2024/25, which will begin in the coming months and continue into 2027.
This will not affect employers and payment teams- HMRC will contact affected individuals directly.
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