Rates and thresholds
Download Payroll Parameters 2025-26. PDF
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Rates and thresholds for employers 2025 to 2026. External website
PAYE tax and Class 1National Insurance contributions
Tax thresholds, rates and codes
Class 1 National Insurance thresholds
Class 1 National Insurance rates
Class 1A National Insurance — expenses and benefits
Class 1A National Insurance — termination awards and sporting testimonial payments
Class 1B National Insurance — PAYE Settlement Agreements (PSAs)
National Minimum Wage
Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
Student loan and postgraduate loan recovery
Company cars — advisory fuel rates
Employee vehicles — mileage allowance payments
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National Insurance rates and categories. External website
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Income Tax rates and Personal Allowances. External website
Other rates
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National Minimum Wage and National Living Wage rates. External website
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Statutory redundancy pay. External website
Expenses and benefits
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Mileage and fuel rates and allowances. External website
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Advisory fuel rates. External website
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Company cars and fuel. External website
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Expenses and benefits: A-Z. External website
Previous rates and thresholds
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Rates and thresholds for employers 2024 to 2025. External website
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Rates and thresholds for employers 2023 to 2024. External website
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Rates and thresholds for employers 2022 to 2023. External website
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Rates and thresholds for employers 2021 to 2022. External website
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Rates and thresholds for employers 2020 to 2021. External website
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Rates and thresholds for employers 2019 to 2020. External website
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Rates and thresholds for employers 2018 to 2019. External website
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