2026/27 payroll rates at a glance

Every key rate and threshold for the tax year running 6 April 2026 to 5 April 2027, on one page. Bookmark it.

Income tax (England, Wales and Northern Ireland)

The personal allowance is withdrawn by £1 for every £2 of income above £100,000, disappearing entirely at £125,140. Thresholds remain frozen until 2030/31. More detail in our income tax and tax codes guide.

Scottish income tax

The 2026/27 Scottish Budget raised the starter and basic rate bands by 7.4 percent and froze the higher, advanced and top thresholds. National Insurance and student loans are not devolved and apply UK-wide. Try the Scottish income tax calculator.

National Insurance (UK-wide)

Eligible employers can offset up to £10,500 a year through the Employment Allowance. See the National Insurance guide or try the NI calculator.

Minimum wage (from 1 April 2026)

Statutory payments (from April 2026)

*Or a percentage of average weekly earnings if lower: 80 percent for SSP, 90 percent for family payments. The 2026 reforms made SSP a day-one right with no lower earnings limit – full detail in the statutory pay guide.

Student loan thresholds

Pensions and other figures

• Auto-enrolment qualifying earnings: £6,240 to £50,270; earnings trigger £10,000; minimum contribution 8 percent (at least 3 percent from the employer).
• Statutory holiday: 5.6 weeks, capped at 28 days.
• Statutory redundancy weekly pay cap: £751.
• Lower earnings limit: £129 per week.