Threshold figures should never be deducted when calculating Pensionable Earnings. that's simply not what they are for. The Threshold figure is just the minimum salary at which an employee has to be auto-enrolled into a pension scheme.

I recently discovered that this has been happening and it's a huge headache as about ten months-worth of pension contributions have been wrongly calculated. Pensionable Earnings (in our situation) should be gross salary minus PAYE, not minus threshold.

As it stands, QBO is causing users to breach UK pension regulations by under-contributing both employer and employee contributions. I've raised an official complaint about this but if you're using QBO for payroll, please do check this as you may have a problem on your hands; if you're not using QBO for payroll, don't start until this has been fixed.