At a glance
UK Payroll Factcard 2026-27
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Headline figures
Personal allowance
£12,570
2025-26: £12,570
Basic rate band
£1 – £37,700
2025-26: £1 – £37,700
Higher rate (40%)
£37,701 – £125,140
2025-26: £37,701 – £125,140
Additional (45%)
Over £125,140
2025-26: Over £125,140
NLW (21+) /hr
£12.71
2025-26: £12.21
Employer NI
15%
2025-26: 15%
Primary Threshold£242/wk · £12,570
Secondary Threshold£96/wk · £5,000
Upper Earnings Limit£967/wk · £50,270
Employee NI (cat A)8% PT→UEL · 2% above
Employer NI (all bands)15%
Employment Allowance£10,500 pa
Class 1A NIC15%
21 and over (NLW)£12.71
18–20£10.85
16–17£8.00
Apprentice (U19 / Yr 1)£8.00
Accommodation offset£11.10/day · £77.70/wk
SSP weeklylesser of 80% of AWE or £123.25
LEL qualifying£129 pw
SMP weeks 7–39lesser of 90% of AWE or £194.32
SPP / ShPP / SPBPlesser of 90% of AWE or £194.32
SMP/SAP first 6 wks90% AWE
Annual allowance£60,000
AE earnings trigger£10,000
AE lower qualifying£6,240
AE upper qualifying£50,270
Plan 1 (9%)£26,900 pa
Plan 2 (9%)£29,385 pa
Plan 4 (9%)£33,795 pa
Plan 5 (9%)£25,000 pa
Postgraduate (6%)£21,000 pa
Privately-owned cars and vans55p / 25p
Bicycle rate20p / 20p
Motorcycle rate24p / 24p
Passenger rate (each)5p / 5p
Van benefit£4,170 pa
Car fuel benefit£29,200 pa
Van fuel benefit£798 pa
- 1 AprilNational Living Wage and National Minimum Wage legislation becomes effective.
- 6 AprilStart of new tax year.
- 19 AprilDeadline for RTI final submission of the year.
- 31 MayDeadline for issuing form P60 to employees.
- 1 JuneDeadline for issuing payrolled benefits information to employees.
- 6 JulyDeadline for submitting form P11D and P11D(b) to HMRC; issuing P11D to employees.
Rates effective 6 April 2026 unless stated. Confirm with HMRC guidance for complex cases.