State pension credit

ORC

Hi all - I'm thinking about pension salary sacrifice for my wife and want to make sure i don't take it too far!  Does anyone know what the minimum annual salary is to ensure she continues to gets credit (or whatever the correct term is) for state pension purposes?

I was originally thinking to take it down to the personal allowance of £12,570 so she pays no tax. Her salary accrues evenly over the year. Any bonus would also go into the pension. She works part time so will also need to be careful on NMW.

Thanks

Dazed_and_C0nfused

The LEL, which is the key amount for NI credits, is currently £123/week

ORC

OK thanks. So provided she earns more than £123 per week then she will get full credit? 

xylophone

https://www.litrg.org.uk/working/employment/nic-employees