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Payroll Helper

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Payroll rates & thresholds

View payroll reference rates for the selected tax year, including PAYE, National Insurance, statutory pay and pension thresholds.

Rates for 2026-27

National Minimum/Living Wage

BandRate (£)
Apprentice£8.00
Under18£8.00
18to20£10.85
21plus£12.71

Income tax bands

Band limitRate
Up to £37,700.0020.00%
Up to £125,140.0040.00%
Above threshold45.00%

National Insurance

BracketWeeklyMonthlyRate
Employee – below LEL Up to £129.00 Up to £559.00 0.00%
Employee – PT to UEL £242.00 to £967.00 £1,048.00 to £4,189.00 8.00%
Employee – above UEL Above £967.00 Above £4,189.00 2.00%
Employer – up to ST Up to £96.00 Up to £417.00 0.00%
Employer – above ST Above £96.00 Above £417.00 15.00%

Student and postgraduate loans

PlanThreshold (£)Rate
PLAN1£26,900.009.00%
PLAN2£29,385.009.00%
PLAN4£33,795.009.00%
PLAN5£25,000.009.00%
POSTGRAD£21,000.006.00%

Statutory pay

SSP weekly rate£123.25
SSP earnings threshold Removed from 6 April 2026
SMP standard rate£194.32
SPP standard rate£194.32

Auto enrolment (qualifying earnings)

MeasureValue
Qualifying earnings lower limit (annual)£6,240.00
Qualifying earnings upper limit (annual)£50,270.00
Automatic enrolment earnings trigger (annual)£10,000.00
Minimum total contribution rate8.00% of qualifying earnings
Minimum employer contribution3.00% of qualifying earnings
Minimum employee contribution5.00% of qualifying earnings

Other rates

Employment Allowance£10,500.00
Small Employers' Relief recovery rate109.0%