Free tool

Payroll Helper

Run NMW checks, pay and redundancy calculations, holiday accrual summaries, statutory pay estimates, tips splits and quick reference rate lookups without a subscription.

NMW check Pay calculator Holiday accrual Statutory pay Tips NI relief for RME Rates

Employer branding

Employer name

Employer address

Logo (optional)

Logo is encoded with the form so you don’t need to re-upload for each export.

PAYE reference

Remember details on this device

Payroll rates & thresholds

Reference the configured rates for each tax year in one place.

Tax year

Rates for 2026-27

National Minimum/Living Wage

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

Income tax bands

Band limit	Rate
Up to £37,700.00	20.00%
Up to £125,140.00	40.00%
Above threshold	45.00%

National Insurance

Bracket	Weekly	Rate
Employee – below LEL	Up to £129.00	0.00% (no NI, counts for state benefits only)
Employee – main band	£242.00 to £967.00	8.00% from PT to UEL
Employee – above UEL	Above £967.00	2.00% above UEL
Employer – up to ST	Up to £96.00	0.00% (no standard employer NI)
Employer – above ST	Above £96.00	15.00% above ST

Student and postgraduate loans

Plan	Threshold (£)	Rate
PLAN1	£26,900.00	9.00%
PLAN2	£29,385.00	9.00%
PLAN4	£33,795.00	9.00%
PLAN5	£25,000.00	9.00%
POSTGRAD	£21,000.00	6.00%

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)

Measure	Value
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 rate	8.00% of qualifying earnings
Minimum employer contribution	3.00% of qualifying earnings
Minimum employee contribution	5.00% of qualifying earnings