Welcome to Your Payroll Team
The UK Payroll Factcard, in your pocket.
Quick-reference rates, thresholds and statutory payments for the 2026-27 tax year — with a 2025-26 comparison and three built-in calculators. From the team that specialises in payroll so you don't have to.
- HMRC-sourced
- Built-in calculators
- Printable A4 version
What's new for 2026-27
National Living Wage
£12.71/hr
from 1 April 2026 (was £12.21)
SMP standard rate
£194.32/wk
lesser of 90% AWE (was £187.18)
SSP
£123.25/wk
lesser of 80% AWE (was £118.75)
Class 1A NICs
15%
unchanged for 2026-27
Plan 5 student loan
£25,000
first repayments from April 2026
Small Employers' Relief
109%
from 6 April 2026 (threshold £45k)
Browse the factcard
Every UK payroll rate you need for 2026-27, with the 2025-26 figure alongside.
Key payroll dates
Don't miss a deadline
1 April
National Living Wage and National Minimum Wage legislation becomes effective. The new rates apply to the first pay reference period beginning on or after 1 April 2026.
6 April
Start of new tax year. New tax and NICs bands and thresholds effective.
19 April
Deadline for RTI final submission of the year.
31 May
Deadline for issuing form P60 to employees.
1 June
Deadline for issuing payrolled benefits information to employees.
6 July
Deadline for submitting form P11D and P11D(b) to HMRC; issuing P11D to employees.
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Payroll support you can count on
Your Payroll Team offers a free 30-minute payroll health check covering compliance, statutory pay, NI categories and auto-enrolment.