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Your Payroll Team
UK Payroll Factcard 2026-27
yourpayrollteam.com
UK allowances
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Personal Allowance (regardless of age) | £12,570 pa · £1,048 pm · £242 pw | £12,570 pa · £1,048 pm · £242 pw |
| Income limit for Personal Allowance | £100,000 | £100,000 |
| Blind person's allowance | £3,130 | £3,250 |
| Marriage allowance | £1,260 | £1,260 |
England & NI bands
| Item | 2025-26 | 2026-27 |
|---|---|---|
| 20% (basic rate) | £1 – £37,700 | £1 – £37,700 |
| 40% (higher rate) | £37,701 – £125,140 | £37,701 – £125,140 |
| 45% (additional rate) | Over £125,140 | Over £125,140 |
| Emergency tax code | 1257L W1/M1 | 1257L W1/M1 |
Scotland bands
| Item | 2025-26 | 2026-27 |
|---|---|---|
| 19% (starter) | £1 – £2,827 | £1 – £3,967 |
| 20% (basic) | £2,828 – £14,921 | £3,968 – £16,956 |
| 21% (intermediate) | £14,922 – £31,092 | £16,957 – £31,092 |
| 42% (higher) | £31,093 – £62,430 | £31,093 – £62,430 |
| 45% (advanced) | £62,431 – £125,140 | £62,431 – £125,140 |
| 48% (top) | Over £125,140 | Over £125,140 |
Wales bands
| Item | 2025-26 | 2026-27 |
|---|---|---|
| 20% (basic) | £1 – £37,700 | £1 – £37,700 |
| 40% (higher) | £37,701 – £125,140 | £37,701 – £125,140 |
| 45% (additional) | Over £125,140 | Over £125,140 |
National Insurance
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Employment Allowance | £10,500 pa | £10,500 pa |
| Class 1A NICs | 15% | 15% |
| Class 1B NICs (PSAs) | 15% | 15% |
| Class 3 Voluntary Contributions | £17.75 pw | £18.40 pw |
Statutory payments
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Qualifying earnings level (LEL) | £125 pw | £129 pw |
| SMP – First 6 weeks | 90% of AWE | 90% of AWE |
| SMP – Up to further 33 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SAP – First 6 weeks | 90% of AWE | 90% of AWE |
| SAP – Up to further 33 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SPP – Up to 2 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| ShPP – Up to 37 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SPBP – Up to 2 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SNCP – Up to 12 weeks (Eng/Wal/Sco) | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SSP – Standard weekly rate | £118.75 | lesser of 80% of AWE or £123.25 |
Pensions
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Annual allowance | £60,000 | £60,000 |
| Auto-enrolment earnings trigger | £10,000 | £10,000 |
| AE lower qualifying earnings | £6,240 | £6,240 |
| AE upper qualifying earnings | £50,270 | £50,270 |
| Lump sum allowance | £268,275 | £268,275 |
| Lump sum & death benefit allowance | £1,073,100 | £1,073,100 |
Vans & fuel
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Van benefit charge | £4,020 pa | £4,170 pa |
| Car fuel benefit charge | £28,200 pa | £29,200 pa |
| Van fuel benefit charge | £769 pa | £798 pa |
National Minimum Wage
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Aged 21+ (National Living Wage) | £12.21 | £12.71 |
| Aged 18–20 | £10.00 | £10.85 |
| Aged 16–17 | £7.55 | £8.00 |
| Apprentices (under 19 or year 1) | £7.55 | £8.00 |
| Accommodation offset – daily | £10.66 | £11.10 |
| Accommodation offset – weekly | £74.62 | £77.70 |
Student loans (threshold 2026-27)
| Plan | Threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 pa · £2,241.66 pm · £517.30 pw | 9% |
| Plan 2 | £29,385 pa · £2,448.75 pm · £565.09 pw | 9% |
| Plan 4 | £33,795 pa · £2,816.25 pm · £649.90 pw | 9% |
| Plan 5 | £25,000 pa · £2,083.33 pm · £480.76 pw | 9% |
| Postgraduate | £21,000 pa · £1,750 pm · £403.84 pw | 6% |
Mileage (AMAP) 2026-27
| Vehicle | First 10k | Over 10k |
|---|---|---|
| Privately-owned cars and vans | 55p | 25p |
| Bicycle rate | 20p | 20p |
| Motorcycle rate | 24p | 24p |
| Passenger rate (each) | 5p | 5p |
NI thresholds 2026-27
| Threshold | Weekly | Monthly | Annual |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £129 | £559 | £6,708 |
| Primary Threshold (PT) | £242 | £1,048 | £12,570 |
| Secondary Threshold (ST) | £96 | £417 | £5,000 |
| Upper Earnings Limit (UEL) | £967 | £4,189 | £50,270 |
| UST (under 21s) | £967 | £4,189 | £50,270 |
| AUST (apprentices under 25) | £967 | £4,189 | £50,270 |
| VUST (veterans) | £967 | £4,189 | £50,270 |
| FUST (Freeport) | £481 | £2,083 | £25,000 |
| IZUST (Investment Zone) | £481 | £2,083 | £25,000 |
Key payroll dates
| 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. |
| 19 July | Class 1A payment due if paying by cheque. |
| 22 July | Class 1A payment due if paying electronically. |
| 19 October | Class 1B payment due (PSAs) if paying by cheque. |
| 22 October | Class 1B payment due (PSAs) if paying electronically. |