{ "name": "payrolldates.co.uk Employer Rates Thresholds", "title": "Employer Rates Thresholds", "url": "https://payrolldates.co.uk/datasets/employer-rates-thresholds/", "csv": "https://payrolldates.co.uk/datasets/employer-rates-thresholds.csv", "markdown": "https://payrolldates.co.uk/datasets/employer-rates-thresholds/index.md", "computed_at": "2026-11-14", "license": "https://payrolldates.co.uk/terms", "headline": "The Employer Rates Thresholds carries 90 published figures read from 10 sources' own pages; the 61 published figures given by figure run from 7.55 to 125,140 GBP, read 11 November 2026.", "quotes": [ "The Employer Rates Thresholds carries 90 published figures read from 10 sources' own pages; the 61 published figures given by figure run from 7.55 to 125,140 GBP, read 11 November 2026.", "10 of the 20 named sources read in full publish a figure; 10 publish none, read 11 November 2026.", "Employer Rates Thresholds, figure personal-allowance: median 12,570 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure higher-rate-threshold: median 50,271 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure personal-allowance-taper-end: median 125,140 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure pension-lower-qualifying-earnings: median 6,240 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure auto-enrolment-trigger: median 10,000 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure national-living-wage-hourly: median 12.71 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nmw-18-to-20-hourly: median 10.85 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure apprentice-rate-hourly: median 8 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure statutory-maternity-pay-weekly: median 187.18 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure paye-threshold-weekly: median 242 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employment-allowance: median 10,500 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure scottish-starter-threshold: median 12,571 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure scottish-higher-threshold: median 43,663 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure scottish-advanced-threshold: median 75,001 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure scottish-top-threshold: median 125,140 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure scottish-basic-threshold: median 15,398 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-1: median 26,900 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-2: median 29,385 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-4: median 33,795 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-5: median 25,000 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure postgraduate-loan: median 21,000 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure smp-standard-weekly-rate: median 194.32 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-lower-earnings-limit: median 129 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-primary-threshold: median 242 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-secondary-threshold: median 96 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-freeport-upper-secondary-threshold: median 481 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-investment-zone-upper-secondary-threshold: median 481 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-upper-secondary-threshold-under-21: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-apprentice-upper-secondary-threshold: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-veterans-upper-secondary-threshold: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nic-upper-earnings-limit: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-nic-main-rate-category-A: median 8 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-nic-main-rate-category-B: median 1.85 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-nic-main-rate-category-E: median 1.85 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-nic-main-rate-category-F: median 8 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-nic-main-rate-category-I: median 1.85 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-nic-main-rate-category-J: median 2 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-class1-secondary-rate: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure class-1a-rate: median 15 percent across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure termination-award-class-1a-threshold: median 30,000 GBP across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure class-1a-termination-sporting-rate: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure class-1b-rate: median 15 percent across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure national-living-wage-21-plus: median 12.71 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure national-minimum-wage-18-20: median 10.85 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure national-minimum-wage-under-18: median 8 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure national-minimum-wage-apprentice: median 8 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure smp-first-6-weeks-percent: median 90 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure smp-weekly-rate: median 190.75 GBP across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure spp-weekly-rate: median 190.75 GBP across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure statutory-pay-recovery-rate: median 92 percent across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure statutory-pay-recovery-rate-small-employer: median 109 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ssp-weekly-rate: median 123.25 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-1-threshold: median 26,482.50 GBP across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure pension-upper-qualifying-earnings: median 50,270 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-lower-earnings-limit: median 125 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-primary-threshold: median 242 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-secondary-threshold: median 96 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-freeport-upper-secondary-threshold: median 481 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-investment-zone-upper-secondary-threshold: median 481 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-upper-secondary-threshold-under-21: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-apprentice-upper-secondary-threshold: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-veterans-upper-secondary-threshold: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure ni-upper-earnings-limit: median 967 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-ni-rate-cat-A: median 8 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-ni-rate-cat-B: median 1.85 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-ni-rate-cat-E: median 1.85 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-ni-rate-cat-F: median 8 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-ni-rate-cat-I: median 1.85 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employee-ni-rate-cat-J: median 2 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-A: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-B: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-C: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-D: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-E: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-F: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-H: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-I: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-J: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-K: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-L: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-M: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-N: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-S: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-V: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure employer-ni-rate-cat-Z: median 0 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure class-1a-termination-rate: median 15 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure national-living-wage: median 12.46 GBP across 2 sources, read 11 November 2026.", "Employer Rates Thresholds, figure nmw-under-18: median 7.55 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure nmw-apprentice: median 7.55 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure smp-first-6-weeks-rate: median 90 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure small-employer-relief-recovery-rate: median 108.50 percent across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-2-threshold: median 28,470 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, figure student-loan-plan-4-threshold: median 32,745 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2025-26: median 30,135 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2024-25: median 30,135 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2023-24: median 30,135 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2022-23: median 30,135 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2021-22: median 30,135 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2020-21: median 30,000 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2019-20: median 30,000 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2018-19: median 28,175 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2017-18: median 27,500 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2016-17: median 26,500 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2015-16: median 26,192.50 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2014-15: median 25,932.50 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2013-14: median 25,445 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2012-13: median 25,290 GBP across 1 source, read 11 November 2026.", "Employer Rates Thresholds, tax year 2027-28: median 13.21 GBP across 1 source, read 11 November 2026." ], "citation": "\"payrolldates.co.uk Employer Rates Thresholds\", updated 2026-11-14, https://payrolldates.co.uk/datasets/employer-rates-thresholds/.", "changed_since": null, "national": { "unit": "GBP", "n": 75, "median": 967, "min": 7.55, "max": 125140, "p25": 187.18, "p75": 28470, "mean": 16732.7747, "units": { "%": 41, "GBP": 75 }, "published_sources": 10, "named_sources": 20, "read_sources": 20, "not_published": 10, "published_share": 0.5 }, "by_axis": { "figure": { "personal-allowance": { "GBP": { "n": 1, "median": 12570, "min": 12570, "max": 12570, "p25": 12570, "p75": 12570, "mean": 12570 } }, "higher-rate-threshold": { "GBP": { "n": 1, "median": 50271, "min": 50271, "max": 50271, "p25": 50271, "p75": 50271, "mean": 50271 } }, "personal-allowance-taper-end": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "pension-lower-qualifying-earnings": { "GBP": { "n": 1, "median": 6240, "min": 6240, "max": 6240, "p25": 6240, "p75": 6240, "mean": 6240 } }, "auto-enrolment-trigger": { "GBP": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "national-living-wage-hourly": { "GBP": { "n": 1, "median": 12.71, "min": 12.71, "max": 12.71, "p25": 12.71, "p75": 12.71, "mean": 12.71 } }, "nmw-18-to-20-hourly": { "GBP": { "n": 1, "median": 10.85, "min": 10.85, "max": 10.85, "p25": 10.85, "p75": 10.85, "mean": 10.85 } }, "apprentice-rate-hourly": { "GBP": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "statutory-maternity-pay-weekly": { "GBP": { "n": 1, "median": 187.18, "min": 187.18, "max": 187.18, "p25": 187.18, "p75": 187.18, "mean": 187.18 } }, "paye-threshold-weekly": { "GBP": { "n": 1, "median": 242, "min": 242, "max": 242, "p25": 242, "p75": 242, "mean": 242 } }, "employment-allowance": { "GBP": { "n": 1, "median": 10500, "min": 10500, "max": 10500, "p25": 10500, "p75": 10500, "mean": 10500 } }, "scottish-starter-threshold": { "GBP": { "n": 1, "median": 12571, "min": 12571, "max": 12571, "p25": 12571, "p75": 12571, "mean": 12571 } }, "scottish-higher-threshold": { "GBP": { "n": 1, "median": 43663, "min": 43663, "max": 43663, "p25": 43663, "p75": 43663, "mean": 43663 } }, "scottish-advanced-threshold": { "GBP": { "n": 1, "median": 75001, "min": 75001, "max": 75001, "p25": 75001, "p75": 75001, "mean": 75001 } }, "scottish-top-threshold": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "scottish-basic-threshold": { "GBP": { "n": 1, "median": 15398, "min": 15398, "max": 15398, "p25": 15398, "p75": 15398, "mean": 15398 } }, "student-loan-plan-1": { "GBP": { "n": 1, "median": 26900, "min": 26900, "max": 26900, "p25": 26900, "p75": 26900, "mean": 26900 } }, "student-loan-plan-2": { "GBP": { "n": 1, "median": 29385, "min": 29385, "max": 29385, "p25": 29385, "p75": 29385, "mean": 29385 } }, "student-loan-plan-4": { "GBP": { "n": 1, "median": 33795, "min": 33795, "max": 33795, "p25": 33795, "p75": 33795, "mean": 33795 } }, "student-loan-plan-5": { "GBP": { "n": 1, "median": 25000, "min": 25000, "max": 25000, "p25": 25000, "p75": 25000, "mean": 25000 } }, "postgraduate-loan": { "GBP": { "n": 1, "median": 21000, "min": 21000, "max": 21000, "p25": 21000, "p75": 21000, "mean": 21000 } }, "smp-standard-weekly-rate": { "GBP": { "n": 1, "median": 194.32, "min": 194.32, "max": 194.32, "p25": 194.32, "p75": 194.32, "mean": 194.32 } }, "nic-lower-earnings-limit": { "GBP": { "n": 1, "median": 129, "min": 129, "max": 129, "p25": 129, "p75": 129, "mean": 129 } }, "nic-primary-threshold": { "GBP": { "n": 1, "median": 242, "min": 242, "max": 242, "p25": 242, "p75": 242, "mean": 242 } }, "nic-secondary-threshold": { "GBP": { "n": 1, "median": 96, "min": 96, "max": 96, "p25": 96, "p75": 96, "mean": 96 } }, "nic-freeport-upper-secondary-threshold": { "GBP": { "n": 1, "median": 481, "min": 481, "max": 481, "p25": 481, "p75": 481, "mean": 481 } }, "nic-investment-zone-upper-secondary-threshold": { "GBP": { "n": 1, "median": 481, "min": 481, "max": 481, "p25": 481, "p75": 481, "mean": 481 } }, "nic-upper-secondary-threshold-under-21": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "nic-apprentice-upper-secondary-threshold": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "nic-veterans-upper-secondary-threshold": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "nic-upper-earnings-limit": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "employee-nic-main-rate-category-A": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "employee-nic-main-rate-category-B": { "%": { "n": 1, "median": 1.85, "min": 1.85, "max": 1.85, "p25": 1.85, "p75": 1.85, "mean": 1.85 } }, "employee-nic-main-rate-category-E": { "%": { "n": 1, "median": 1.85, "min": 1.85, "max": 1.85, "p25": 1.85, "p75": 1.85, "mean": 1.85 } }, "employee-nic-main-rate-category-F": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "employee-nic-main-rate-category-I": { "%": { "n": 1, "median": 1.85, "min": 1.85, "max": 1.85, "p25": 1.85, "p75": 1.85, "mean": 1.85 } }, "employee-nic-main-rate-category-J": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "employer-class1-secondary-rate": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "class-1a-rate": { "%": { "n": 2, "median": 15, "min": 15, "max": 15, "p25": null, "p75": null, "mean": 15 } }, "termination-award-class-1a-threshold": { "GBP": { "n": 2, "median": 30000, "min": 30000, "max": 30000, "p25": null, "p75": null, "mean": 30000 } }, "class-1a-termination-sporting-rate": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "class-1b-rate": { "%": { "n": 2, "median": 15, "min": 15, "max": 15, "p25": null, "p75": null, "mean": 15 } }, "national-living-wage-21-plus": { "GBP": { "n": 1, "median": 12.71, "min": 12.71, "max": 12.71, "p25": 12.71, "p75": 12.71, "mean": 12.71 } }, "national-minimum-wage-18-20": { "GBP": { "n": 1, "median": 10.85, "min": 10.85, "max": 10.85, "p25": 10.85, "p75": 10.85, "mean": 10.85 } }, "national-minimum-wage-under-18": { "GBP": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "national-minimum-wage-apprentice": { "GBP": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "smp-first-6-weeks-percent": { "%": { "n": 1, "median": 90, "min": 90, "max": 90, "p25": 90, "p75": 90, "mean": 90 } }, "smp-weekly-rate": { "GBP": { "n": 2, "median": 190.75, "min": 187.18, "max": 194.32, "p25": null, "p75": null, "mean": 190.75 } }, "spp-weekly-rate": { "GBP": { "n": 2, "median": 190.75, "min": 187.18, "max": 194.32, "p25": null, "p75": null, "mean": 190.75 } }, "statutory-pay-recovery-rate": { "%": { "n": 2, "median": 92, "min": 92, "max": 92, "p25": null, "p75": null, "mean": 92 } }, "statutory-pay-recovery-rate-small-employer": { "%": { "n": 1, "median": 109, "min": 109, "max": 109, "p25": 109, "p75": 109, "mean": 109 } }, "ssp-weekly-rate": { "GBP": { "n": 1, "median": 123.25, "min": 123.25, "max": 123.25, "p25": 123.25, "p75": 123.25, "mean": 123.25 } }, "student-loan-plan-1-threshold": { "GBP": { "n": 2, "median": 26482.5, "min": 26065, "max": 26900, "p25": null, "p75": null, "mean": 26482.5 } }, "pension-upper-qualifying-earnings": { "GBP": { "n": 1, "median": 50270, "min": 50270, "max": 50270, "p25": 50270, "p75": 50270, "mean": 50270 } }, "ni-lower-earnings-limit": { "GBP": { "n": 1, "median": 125, "min": 125, "max": 125, "p25": 125, "p75": 125, "mean": 125 } }, "ni-primary-threshold": { "GBP": { "n": 1, "median": 242, "min": 242, "max": 242, "p25": 242, "p75": 242, "mean": 242 } }, "ni-secondary-threshold": { "GBP": { "n": 1, "median": 96, "min": 96, "max": 96, "p25": 96, "p75": 96, "mean": 96 } }, "ni-freeport-upper-secondary-threshold": { "GBP": { "n": 1, "median": 481, "min": 481, "max": 481, "p25": 481, "p75": 481, "mean": 481 } }, "ni-investment-zone-upper-secondary-threshold": { "GBP": { "n": 1, "median": 481, "min": 481, "max": 481, "p25": 481, "p75": 481, "mean": 481 } }, "ni-upper-secondary-threshold-under-21": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "ni-apprentice-upper-secondary-threshold": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "ni-veterans-upper-secondary-threshold": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "ni-upper-earnings-limit": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "employee-ni-rate-cat-A": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "employee-ni-rate-cat-B": { "%": { "n": 1, "median": 1.85, "min": 1.85, "max": 1.85, "p25": 1.85, "p75": 1.85, "mean": 1.85 } }, "employee-ni-rate-cat-E": { "%": { "n": 1, "median": 1.85, "min": 1.85, "max": 1.85, "p25": 1.85, "p75": 1.85, "mean": 1.85 } }, "employee-ni-rate-cat-F": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "employee-ni-rate-cat-I": { "%": { "n": 1, "median": 1.85, "min": 1.85, "max": 1.85, "p25": 1.85, "p75": 1.85, "mean": 1.85 } }, "employee-ni-rate-cat-J": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "employer-ni-rate-cat-A": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "employer-ni-rate-cat-B": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "employer-ni-rate-cat-C": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "employer-ni-rate-cat-D": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-E": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-F": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-H": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-I": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-J": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "employer-ni-rate-cat-K": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-L": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-M": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-N": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-S": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-V": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "employer-ni-rate-cat-Z": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "class-1a-termination-rate": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "national-living-wage": { "GBP": { "n": 2, "median": 12.46, "min": 12.21, "max": 12.71, "p25": null, "p75": null, "mean": 12.46 } }, "nmw-under-18": { "GBP": { "n": 1, "median": 7.55, "min": 7.55, "max": 7.55, "p25": 7.55, "p75": 7.55, "mean": 7.55 } }, "nmw-apprentice": { "GBP": { "n": 1, "median": 7.55, "min": 7.55, "max": 7.55, "p25": 7.55, "p75": 7.55, "mean": 7.55 } }, "smp-first-6-weeks-rate": { "%": { "n": 1, "median": 90, "min": 90, "max": 90, "p25": 90, "p75": 90, "mean": 90 } }, "small-employer-relief-recovery-rate": { "%": { "n": 1, "median": 108.5, "min": 108.5, "max": 108.5, "p25": 108.5, "p75": 108.5, "mean": 108.5 } }, "student-loan-plan-2-threshold": { "GBP": { "n": 1, "median": 28470, "min": 28470, "max": 28470, "p25": 28470, "p75": 28470, "mean": 28470 } }, "student-loan-plan-4-threshold": { "GBP": { "n": 1, "median": 32745, "min": 32745, "max": 32745, "p25": 32745, "p75": 32745, "mean": 32745 } } }, "tax year": { "2025-26": { "GBP": { "n": 1, "median": 30135, "min": 30135, "max": 30135, "p25": 30135, "p75": 30135, "mean": 30135 } }, "2024-25": { "GBP": { "n": 1, "median": 30135, "min": 30135, "max": 30135, "p25": 30135, "p75": 30135, "mean": 30135 } }, "2023-24": { "GBP": { "n": 1, "median": 30135, "min": 30135, "max": 30135, "p25": 30135, "p75": 30135, "mean": 30135 } }, "2022-23": { "GBP": { "n": 1, "median": 30135, "min": 30135, "max": 30135, "p25": 30135, "p75": 30135, "mean": 30135 } }, "2021-22": { "GBP": { "n": 1, "median": 30135, "min": 30135, "max": 30135, "p25": 30135, "p75": 30135, "mean": 30135 } }, "2020-21": { "GBP": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "2019-20": { "GBP": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "2018-19": { "GBP": { "n": 1, "median": 28175, "min": 28175, "max": 28175, "p25": 28175, "p75": 28175, "mean": 28175 } }, "2017-18": { "GBP": { "n": 1, "median": 27500, "min": 27500, "max": 27500, "p25": 27500, "p75": 27500, "mean": 27500 } }, "2016-17": { "GBP": { "n": 1, "median": 26500, "min": 26500, "max": 26500, "p25": 26500, "p75": 26500, "mean": 26500 } }, "2015-16": { "GBP": { "n": 1, "median": 26192.5, "min": 26192.5, "max": 26192.5, "p25": 26192.5, "p75": 26192.5, "mean": 26192.5 } }, "2014-15": { "GBP": { "n": 1, "median": 25932.5, "min": 25932.5, "max": 25932.5, "p25": 25932.5, "p75": 25932.5, "mean": 25932.5 } }, "2013-14": { "GBP": { "n": 1, "median": 25445, "min": 25445, "max": 25445, "p25": 25445, "p75": 25445, "mean": 25445 } }, "2012-13": { "GBP": { "n": 1, "median": 25290, "min": 25290, "max": 25290, "p25": 25290, "p75": 25290, "mean": 25290 } }, "2027-28": { "GBP": { "n": 1, "median": 13.21, "min": 13.21, "max": 13.21, "p25": 13.21, "p75": 13.21, "mean": 13.21 } } } }, "rows": [ { "source": "GOV.UK Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570, ", "value": 12570, "unit": "GBP", "vat": null, "axis": { "figure": "personal-allowance" }, "retrieved_at": "2026-11-07", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£50,271 ", "value": 50271, "unit": "GBP", "vat": null, "axis": { "figure": "higher-rate-threshold" }, "retrieved_at": "2026-11-07", "quote": "Higher rate £50,271 to £125,140 40%", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£125,140.", "value": 125140, "unit": "GBP", "vat": null, "axis": { "figure": "personal-allowance-taper-end" }, "retrieved_at": "2026-11-07", "quote": "You do not get a Personal Allowance on taxable income over £125,140.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£6,240 ", "value": 6240, "unit": "GBP", "vat": null, "axis": { "figure": "pension-lower-qualifying-earnings" }, "retrieved_at": "2026-11-07", "quote": "Lower level of qualifying earnings for 2026/2027 are £6,240 annually and £480 every four weeks.", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "figure": "auto-enrolment-trigger" }, "retrieved_at": "2026-11-07", "quote": "As for earnings trigger for automatic enrolment, this is £10,000 annually and £768 every four weeks.", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "Low Pay Commission: The National Minimum Wage in 2026", "url": "https://www.gov.uk/government/publications/the-national-minimum-wage-in-2026/the-national-minimum-wage-in-2026", "figure": "£12.71 ", "value": 12.71, "unit": "GBP", "vat": null, "axis": { "figure": "national-living-wage-hourly" }, "retrieved_at": "2026-11-07", "quote": "NMW rate Annual increase (£) Annual increase (per cent) National Living Wage (for those aged 21 and over) £12.71 £0.50 4.1", "source_class": "primary-government", "text_sha256": "f6da66e3c816b979baacdc424bfacd930e2ba3d078126ccf42e474c032ff4e86" }, { "source": "Low Pay Commission: The National Minimum Wage in 2026", "url": "https://www.gov.uk/government/publications/the-national-minimum-wage-in-2026/the-national-minimum-wage-in-2026", "figure": "£10.85 ", "value": 10.85, "unit": "GBP", "vat": null, "axis": { "figure": "nmw-18-to-20-hourly" }, "retrieved_at": "2026-11-07", "quote": "18-20 Year Old Rate £10.85 £0.85 8.5", "source_class": "primary-government", "text_sha256": "f6da66e3c816b979baacdc424bfacd930e2ba3d078126ccf42e474c032ff4e86" }, { "source": "Low Pay Commission: The National Minimum Wage in 2026", "url": "https://www.gov.uk/government/publications/the-national-minimum-wage-in-2026/the-national-minimum-wage-in-2026", "figure": "£8.00 ", "value": 8, "unit": "GBP", "vat": null, "axis": { "figure": "apprentice-rate-hourly" }, "retrieved_at": "2026-11-07", "quote": "Apprentice Rate £8.00 £0.45 6.0", "source_class": "primary-government", "text_sha256": "f6da66e3c816b979baacdc424bfacd930e2ba3d078126ccf42e474c032ff4e86" }, { "source": "GOV.UK Statutory Maternity Pay and Leave: employer guide", "url": "https://www.gov.uk/employers-maternity-pay-leave", "figure": "£187.18 ", "value": 187.18, "unit": "GBP", "vat": null, "axis": { "figure": "statutory-maternity-pay-weekly" }, "retrieved_at": "2026-11-07", "quote": "the remaining 33 weeks: £187.18 or 90% of their AWE (whichever is lower)", "source_class": "primary-government", "text_sha256": "689a14462481cf075eb5dd1a648a31ba830941cc7b5c1e2398c82bebf2c1ab2c" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": { "figure": "paye-threshold-weekly" }, "retrieved_at": "2026-10-19", "quote": "The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Claim Employment Allowance", "url": "https://www.gov.uk/claim-employment-allowance", "figure": "£10,500 ", "value": 10500, "unit": "GBP", "vat": null, "axis": { "figure": "employment-allowance" }, "retrieved_at": "2026-10-19", "quote": "You can still claim the allowance if your liability was less than £10,500 a year.", "source_class": "primary-government", "text_sha256": "362a9ef6f5b291a278ad0cf5b196ee720dfe05903ed4fce6e218fe1958473474" }, { "source": "mygov.scot: current Scottish Income Tax rates", "url": "https://www.mygov.scot/scottish-income-tax/current-income-tax-rates", "figure": "£12,571 ", "value": 12571, "unit": "GBP", "vat": null, "axis": { "figure": "scottish-starter-threshold" }, "retrieved_at": "2026-11-07", "quote": "£12,571 to £16,537 19% Starter rate", "source_class": "primary-government", "text_sha256": "776002558570222b28cc9ded693d0f6a723f9b4448651cfa1b5e0beca6bb4167" }, { "source": "mygov.scot: current Scottish Income Tax rates", "url": "https://www.mygov.scot/scottish-income-tax/current-income-tax-rates", "figure": "£43,663 ", "value": 43663, "unit": "GBP", "vat": null, "axis": { "figure": "scottish-higher-threshold" }, "retrieved_at": "2026-11-07", "quote": "£43,663 to £75,000 42% Higher rate", "source_class": "primary-government", "text_sha256": "776002558570222b28cc9ded693d0f6a723f9b4448651cfa1b5e0beca6bb4167" }, { "source": "mygov.scot: current Scottish Income Tax rates", "url": "https://www.mygov.scot/scottish-income-tax/current-income-tax-rates", "figure": "£75,001 ", "value": 75001, "unit": "GBP", "vat": null, "axis": { "figure": "scottish-advanced-threshold" }, "retrieved_at": "2026-11-07", "quote": "£75,001 to £125,140 45% Advanced rate", "source_class": "primary-government", "text_sha256": "776002558570222b28cc9ded693d0f6a723f9b4448651cfa1b5e0beca6bb4167" }, { "source": "mygov.scot: current Scottish Income Tax rates", "url": "https://www.mygov.scot/scottish-income-tax/current-income-tax-rates", "figure": "£125,140 48", "value": 125140, "unit": "GBP", "vat": null, "axis": { "figure": "scottish-top-threshold" }, "retrieved_at": "2026-11-07", "quote": "Over £125,140 48% Top rate", "source_class": "primary-government", "text_sha256": "776002558570222b28cc9ded693d0f6a723f9b4448651cfa1b5e0beca6bb4167" }, { "source": "mygov.scot: current Scottish Income Tax rates", "url": "https://www.mygov.scot/scottish-income-tax/current-income-tax-rates", "figure": "£15,398 ", "value": 15398, "unit": "GBP", "vat": null, "axis": { "figure": "scottish-basic-threshold" }, "retrieved_at": "2026-11-07", "quote": "£15,398 to £27,491 20% Scottish basic rate", "source_class": "primary-government", "text_sha256": "776002558570222b28cc9ded693d0f6a723f9b4448651cfa1b5e0beca6bb4167" }, { "source": "GOV.UK Student loan and postgraduate loan repayment guidance for employers", "url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "figure": "£26,900 ", "value": 26900, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-1" }, "retrieved_at": "2026-11-11", "quote": "Plan 1 — £26,900 annually (£2,241.66 a month or £517.30 a week)", "source_class": "primary-government", "text_sha256": "dc66af26ea328cfaa00d7a743650f2090c58d2569836f7c3c123a289ac1c1f20" }, { "source": "GOV.UK Student loan and postgraduate loan repayment guidance for employers", "url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "figure": "£29,385 ", "value": 29385, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-2" }, "retrieved_at": "2026-11-11", "quote": "Plan 2 — £29,385 annually (£2,448.75 a month or £565.09 a week)", "source_class": "primary-government", "text_sha256": "dc66af26ea328cfaa00d7a743650f2090c58d2569836f7c3c123a289ac1c1f20" }, { "source": "GOV.UK Student loan and postgraduate loan repayment guidance for employers", "url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "figure": "£33,795 ", "value": 33795, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-4" }, "retrieved_at": "2026-11-11", "quote": "Plan 4 — £33,795 annually (£2,816.25 a month or £649.90 a week)", "source_class": "primary-government", "text_sha256": "dc66af26ea328cfaa00d7a743650f2090c58d2569836f7c3c123a289ac1c1f20" }, { "source": "GOV.UK Student loan and postgraduate loan repayment guidance for employers", "url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "figure": "£25,000 ", "value": 25000, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-5" }, "retrieved_at": "2026-11-11", "quote": "Plan 5 — £25,000 annually (£2,083.33 a month or £480.76 a week)", "source_class": "primary-government", "text_sha256": "dc66af26ea328cfaa00d7a743650f2090c58d2569836f7c3c123a289ac1c1f20" }, { "source": "GOV.UK Student loan and postgraduate loan repayment guidance for employers", "url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "figure": "£21,000 ", "value": 21000, "unit": "GBP", "vat": null, "axis": { "figure": "postgraduate-loan" }, "retrieved_at": "2026-11-11", "quote": "Postgraduate loans — £21,000 annually (£1,750 a month or £403.84 a week).", "source_class": "primary-government", "text_sha256": "dc66af26ea328cfaa00d7a743650f2090c58d2569836f7c3c123a289ac1c1f20" }, { "source": "GOV.UK Statutory Maternity Pay and Leave: employer guide", "url": "https://www.gov.uk/employers-maternity-pay-leave", "figure": "£194.32 ", "value": 194.32, "unit": "GBP", "vat": null, "axis": { "figure": "smp-standard-weekly-rate" }, "retrieved_at": "2026-11-07", "quote": "the remaining 33 weeks: £194.32 or 90% of their AWE (whichever is lower)", "source_class": "primary-government", "text_sha256": "689a14462481cf075eb5dd1a648a31ba830941cc7b5c1e2398c82bebf2c1ab2c" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£129 ", "value": 129, "unit": "GBP", "vat": null, "axis": { "figure": "nic-lower-earnings-limit" }, "retrieved_at": "2026-10-19", "quote": "Lower earnings limit £129 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": { "figure": "nic-primary-threshold" }, "retrieved_at": "2026-10-19", "quote": "Primary threshold £242 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£96 ", "value": 96, "unit": "GBP", "vat": null, "axis": { "figure": "nic-secondary-threshold" }, "retrieved_at": "2026-10-19", "quote": "Secondary threshold £96 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£481 ", "value": 481, "unit": "GBP", "vat": null, "axis": { "figure": "nic-freeport-upper-secondary-threshold" }, "retrieved_at": "2026-10-19", "quote": "Freeport upper secondary threshold £481 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£481 ", "value": 481, "unit": "GBP", "vat": null, "axis": { "figure": "nic-investment-zone-upper-secondary-threshold" }, "retrieved_at": "2026-10-19", "quote": "Investment Zone upper secondary threshold £481 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "nic-upper-secondary-threshold-under-21" }, "retrieved_at": "2026-10-19", "quote": "Upper secondary threshold (under 21) £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "nic-apprentice-upper-secondary-threshold" }, "retrieved_at": "2026-10-19", "quote": "Apprentice upper secondary threshold (apprentice under 25) £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "nic-veterans-upper-secondary-threshold" }, "retrieved_at": "2026-10-19", "quote": "Veterans upper secondary threshold £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "nic-upper-earnings-limit" }, "retrieved_at": "2026-10-19", "quote": "Upper earnings limit £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "figure": "employee-nic-main-rate-category-A" }, "retrieved_at": "2026-10-19", "quote": "National Insurance category letter Earnings at or above lower earnings limit up to and including primary threshold Earnings above primary threshold up to and including upper earnings limit Balance of earnings above upper earnings limit A 0% 8% 2%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "1.85%", "value": 1.85, "unit": "%", "vat": null, "axis": { "figure": "employee-nic-main-rate-category-B" }, "retrieved_at": "2026-10-19", "quote": "B 0% 1.85% 2%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "1.85%", "value": 1.85, "unit": "%", "vat": null, "axis": { "figure": "employee-nic-main-rate-category-E" }, "retrieved_at": "2026-10-19", "quote": "E (Investment Zone — married women and widows reduced rate) 0% 1.85% 2%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "figure": "employee-nic-main-rate-category-F" }, "retrieved_at": "2026-10-19", "quote": "E (Investment Zone — married women and widows reduced rate) 0% 1.85% 2% F (Freeport) 0% 8% 2%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "1.85%", "value": 1.85, "unit": "%", "vat": null, "axis": { "figure": "employee-nic-main-rate-category-I" }, "retrieved_at": "2026-10-19", "quote": "I (Freeport — married women and widows reduced rate) 0% 1.85% 2%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "figure": "employee-nic-main-rate-category-J" }, "retrieved_at": "2026-10-19", "quote": "I (Freeport — married women and widows reduced rate) 0% 1.85% 2% J 0% 2% 2%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "employer-class1-secondary-rate" }, "retrieved_at": "2026-10-19", "quote": "A 15% 15% 15% 15%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "class-1a-rate" }, "retrieved_at": "2026-10-19", "quote": "The National Insurance Class 1A rate on expenses and benefits for 2026 to 2027 is 15%.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "figure": "termination-award-class-1a-threshold" }, "retrieved_at": "2026-10-19", "quote": "Class 1A National Insurance contributions are due on the amount of termination awards paid to employees which are over £30,000 and on the amount of sporting testimonial payments paid by independent committees which are over £100,000.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "class-1a-termination-sporting-rate" }, "retrieved_at": "2026-10-19", "quote": "The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2026 to 2027 is 15%.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "class-1b-rate" }, "retrieved_at": "2026-10-19", "quote": "The National Insurance Class 1B rate for 2026 to 2027 is 15%.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£12.71", "value": 12.71, "unit": "GBP", "vat": null, "axis": { "figure": "national-living-wage-21-plus" }, "retrieved_at": "2026-10-19", "quote": "Aged 21 and above (national living wage rate) £12.71", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£10.85", "value": 10.85, "unit": "GBP", "vat": null, "axis": { "figure": "national-minimum-wage-18-20" }, "retrieved_at": "2026-10-19", "quote": "Aged 21 and above (national living wage rate) £12.71 Aged 18 to 20 inclusive £10.85", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£8", "value": 8, "unit": "GBP", "vat": null, "axis": { "figure": "national-minimum-wage-under-18" }, "retrieved_at": "2026-10-19", "quote": "Aged under 18 (but above compulsory school leaving age) £8", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£8", "value": 8, "unit": "GBP", "vat": null, "axis": { "figure": "national-minimum-wage-apprentice" }, "retrieved_at": "2026-10-19", "quote": "Apprentices aged under 19 £8", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "90%", "value": 90, "unit": "%", "vat": null, "axis": { "figure": "smp-first-6-weeks-percent" }, "retrieved_at": "2026-10-19", "quote": "weekly rate for first 6 weeks 90% of the employee’s average weekly earnings", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£194.32 ", "value": 194.32, "unit": "GBP", "vat": null, "axis": { "figure": "smp-weekly-rate" }, "retrieved_at": "2026-10-19", "quote": "weekly rate for remaining weeks £194.32 or 90% of the employee’s average weekly earnings, whichever is lower", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£194.32 ", "value": 194.32, "unit": "GBP", "vat": null, "axis": { "figure": "spp-weekly-rate" }, "retrieved_at": "2026-10-19", "quote": "weekly rate £194.32 or 90% of the employee’s average weekly earnings, whichever is lower", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "92%", "value": 92, "unit": "%", "vat": null, "axis": { "figure": "statutory-pay-recovery-rate" }, "retrieved_at": "2026-10-19", "quote": "92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "109%", "value": 109, "unit": "%", "vat": null, "axis": { "figure": "statutory-pay-recovery-rate-small-employer" }, "retrieved_at": "2026-10-19", "quote": "109% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£123.25 ", "value": 123.25, "unit": "GBP", "vat": null, "axis": { "figure": "ssp-weekly-rate" }, "retrieved_at": "2026-10-19", "quote": "The weekly rate of Statutory Sick Pay (SSP) for 2026 to 2027 is £123.25 or 80% of the employee’s average weekly earnings, whichever is lower.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£26,900 ", "value": 26900, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-1-threshold" }, "retrieved_at": "2026-10-19", "quote": "Employee earnings threshold for student loan plan 1 £26,900 per year", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "figure": "pension-upper-qualifying-earnings" }, "retrieved_at": "2026-11-07", "quote": "rnings for 2026 to 2027 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV) Earnings thresholds for the previous tax years", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2025-26" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2025 to 2026 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "tax year": "2025-26" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2025 to 2026 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV) 2024-2025", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2024-25" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2024 to 2025 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "tax year": "2024-25" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2024 to 2025 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV) 2023-2024", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2023-24" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2023 to 2024 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "tax year": "2023-24" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2023 to 2024 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV) 2022-2023", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2022-23" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2022 to 2023 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "tax year": "2022-23" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2022 to 2023 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV) 2021-2022", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2021-22" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2021 to 2022 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "tax year": "2021-22" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2021 to 2022 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,270 £967 £1,934 £3,867 £4,189 £12,568 £25,135 Download table data (CSV) 2020-2021", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2020-21" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2020 to 2021 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,000 £962 £1,924 £3,847 £4,167 £12,500 £25,000 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,000 ", "value": 50000, "unit": "GBP", "vat": null, "axis": { "tax year": "2020-21" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2020 to 2021 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,240 £120 £240 £480 £520 £1,560 £3,120 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,000 £962 £1,924 £3,847 £4,167 £12,500 £25,000 Download table data (CSV) 2019-2020", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2019-20" }, "retrieved_at": "2026-11-07", "quote": "ata (CSV) 2019-2020 Table showing qualifying earnings for 2019 to 2020 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,136 £118 £236 £472 £512 £1,534 £3,068 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,000 £962 £1,924 £3,847 £4,167 £12,500 £25,000 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£50,000 ", "value": 50000, "unit": "GBP", "vat": null, "axis": { "tax year": "2019-20" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2019 to 2020 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,136 £118 £236 £472 £512 £1,534 £3,068 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £50,000 £962 £1,924 £3,847 £4,167 £12,500 £25,000 Download table data (CSV) 2018-2019", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2018-19" }, "retrieved_at": "2026-11-07", "quote": "ata (CSV) 2018-2019 Table showing qualifying earnings for 2018 to 2019 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,032 £116 £232 £464 £503 £1,508 £3,016 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £46,350 £892 £1,783 £3,566 £3,863 £11,588 £23,175 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£46,350 ", "value": 46350, "unit": "GBP", "vat": null, "axis": { "tax year": "2018-19" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2018 to 2019 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £6,032 £116 £232 £464 £503 £1,508 £3,016 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £46,350 £892 £1,783 £3,566 £3,863 £11,588 £23,175 Download table data (CSV) 2017-2018", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2017-18" }, "retrieved_at": "2026-11-07", "quote": "ata (CSV) 2017-2018 Table showing qualifying earnings for 2017 to 2018 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,876 £113 £226 £452 £490 £1,469 £2,938 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £45,000 £866 £1,731 £3,462 £3,750 £11,250 £22,500 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£45,000 ", "value": 45000, "unit": "GBP", "vat": null, "axis": { "tax year": "2017-18" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2017 to 2018 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,876 £113 £226 £452 £490 £1,469 £2,938 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £45,000 £866 £1,731 £3,462 £3,750 £11,250 £22,500 Download table data (CSV) 2016-2017", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2016-17" }, "retrieved_at": "2026-11-07", "quote": "ata (CSV) 2016-2017 Table showing qualifying earnings for 2016 to 2017 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,824 £112 £224 £448 £486 £1,456 £2,912 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £43,000 £827 £1,654 £3,308 £3,583 £10,750 £21,500 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£43,000 ", "value": 43000, "unit": "GBP", "vat": null, "axis": { "tax year": "2016-17" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2016 to 2017 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,824 £112 £224 £448 £486 £1,456 £2,912 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £43,000 £827 £1,654 £3,308 £3,583 £10,750 £21,500 Download table data (CSV) 2015-2016", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2015-16" }, "retrieved_at": "2026-11-07", "quote": "ata (CSV) 2015-2016 Table showing qualifying earnings for 2015 to 2016 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,824 £112 £224 £448 £486 £1,456 £2,912 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £42,385 £815 £1,631 £3,261 £3,532 £10,597 £21,193 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£42,385 ", "value": 42385, "unit": "GBP", "vat": null, "axis": { "tax year": "2015-16" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2015 to 2016 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,824 £112 £224 £448 £486 £1,456 £2,912 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £42,385 £815 £1,631 £3,261 £3,532 £10,597 £21,193 Download table data (CSV) 2014-2015", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "tax year": "2014-15" }, "retrieved_at": "2026-11-07", "quote": "ata (CSV) 2014-2015 Table showing qualifying earnings for 2014 to 2015 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,772 £111 £222 £444 £481 £1,443 £2,886 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £41,865 £805 £1,611 £3,221 £3,489 £10,467 £20,933 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£41,865 ", "value": 41865, "unit": "GBP", "vat": null, "axis": { "tax year": "2014-15" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2014 to 2015 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,772 £111 £222 £444 £481 £1,443 £2,886 Earnings trigger for automatic enrolment £10,000 £192 £384 £768 £833 £2,499 £4,998 Upper level of qualifying earnings £41,865 £805 £1,611 £3,221 £3,489 £10,467 £20,933 Download table data (CSV) 2013-2014", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£9,440 ", "value": 9440, "unit": "GBP", "vat": null, "axis": { "tax year": "2013-14" }, "retrieved_at": "2026-11-07", "quote": "data (CSV) 2013-2014 Table showing qualifying earnings for 2013 to 2014 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,668 £109 £218 £436 £473 £1,417 £2,834 Earnings trigger for automatic enrolment £9,440 £182 £364 £727 £787 £2,360 £4,720 Upper level of qualifying earnings £41,450 £797 £1,594 £3,188 £3,454 £10,363 £20,725 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£41,450 ", "value": 41450, "unit": "GBP", "vat": null, "axis": { "tax year": "2013-14" }, "retrieved_at": "2026-11-07", "quote": "Table showing qualifying earnings for 2013 to 2014 Annual 1 week Fortnight 4 weeks 1 month 1 quarter Bi-annual Lower level of qualifying earnings £5,668 £109 £218 £436 £473 £1,417 £2,834 Earnings trigger for automatic enrolment £9,440 £182 £364 £727 £787 £2,360 £4,720 Upper level of qualifying earnings £41,450 £797 £1,594 £3,188 £3,454 £10,363 £20,725 Download table data (CSV) 2012-2013", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£8,105 ", "value": 8105, "unit": "GBP", "vat": null, "axis": { "tax year": "2012-13" }, "retrieved_at": "2026-11-07", "quote": "ng qualifying earnings for 2012 to 2013 Annual 1 week Fortnight 4 weeks 1 month 1 quarter 4 monthly Bi-annual Lower level of qualifying earnings £5,564 £107 £214 £428 £464 £1,391 £1,855 £2,782 Earnings trigger for automatic enrolment £8,105 £156 £312 £624 £676 £2,027 £2,702 £4,053 Upper level of qualifying earnings £42,475 £817 £1,634 £3,268 £3,540 £10,619 £14,159 £21,238 Download table data (CSV)", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "The Pensions Regulator: earnings thresholds", "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "figure": "£42,475 ", "value": 42475, "unit": "GBP", "vat": null, "axis": { "tax year": "2012-13" }, "retrieved_at": "2026-11-07", "quote": "Annual 1 week Fortnight 4 weeks 1 month 1 quarter 4 monthly Bi-annual Lower level of qualifying earnings £5,564 £107 £214 £428 £464 £1,391 £1,855 £2,782 Earnings trigger for automatic enrolment £8,105 £156 £312 £624 £676 £2,027 £2,702 £4,053 Upper level of qualifying earnings £42,475 £817 £1,634 £3,268 £3,540 £10,619 £14,159 £21,238 Download table data (CSV) Search Q&As", "source_class": "primary-government", "text_sha256": "bd7da832192dfdfab601592980e7b6e5a296e98124fdc89d49657be29e613da3" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£125 ", "value": 125, "unit": "GBP", "vat": null, "axis": { "figure": "ni-lower-earnings-limit" }, "retrieved_at": "2026-11-07", "quote": "Lower earnings limit £125 per week £542 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": { "figure": "ni-primary-threshold" }, "retrieved_at": "2026-11-07", "quote": "Primary threshold £242 per week £1,048 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£96 ", "value": 96, "unit": "GBP", "vat": null, "axis": { "figure": "ni-secondary-threshold" }, "retrieved_at": "2026-11-07", "quote": "Secondary threshold £96 per week £417 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£481 ", "value": 481, "unit": "GBP", "vat": null, "axis": { "figure": "ni-freeport-upper-secondary-threshold" }, "retrieved_at": "2026-11-07", "quote": "Freeport upper secondary threshold £481 per week £2,083 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£481 ", "value": 481, "unit": "GBP", "vat": null, "axis": { "figure": "ni-investment-zone-upper-secondary-threshold" }, "retrieved_at": "2026-11-07", "quote": "Investment Zone upper secondary threshold £481 per week £2,083 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "ni-upper-secondary-threshold-under-21" }, "retrieved_at": "2026-11-07", "quote": "Upper secondary threshold (under 21) £967 per week £4,189 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "ni-apprentice-upper-secondary-threshold" }, "retrieved_at": "2026-11-07", "quote": "Apprentice upper secondary threshold (apprentice under 25) £967 per week", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "ni-veterans-upper-secondary-threshold" }, "retrieved_at": "2026-11-07", "quote": "Veterans upper secondary threshold £967 per week £4,189 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "figure": "ni-upper-earnings-limit" }, "retrieved_at": "2026-11-07", "quote": "Upper earnings limit £967 per week £4,189 per month", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "figure": "employee-ni-rate-cat-A" }, "retrieved_at": "2026-11-07", "quote": "National Insurance category letter Earnings at or above lower earnings limit up to and including primary threshold Earnings above primary threshold up to and including upper earnings limit Balance of earnings above upper earnings limit A 0% 8% 2%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "1.85%", "value": 1.85, "unit": "%", "vat": null, "axis": { "figure": "employee-ni-rate-cat-B" }, "retrieved_at": "2026-11-07", "quote": "B 0% 1.85% 2%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "1.85%", "value": 1.85, "unit": "%", "vat": null, "axis": { "figure": "employee-ni-rate-cat-E" }, "retrieved_at": "2026-11-07", "quote": "E (Investment Zone — married women and widows reduced rate) 0% 1.85% 2%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "figure": "employee-ni-rate-cat-F" }, "retrieved_at": "2026-11-07", "quote": "E (Investment Zone — married women and widows reduced rate) 0% 1.85% 2% F (Freeport) 0% 8% 2%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "1.85%", "value": 1.85, "unit": "%", "vat": null, "axis": { "figure": "employee-ni-rate-cat-I" }, "retrieved_at": "2026-11-07", "quote": "I (Freeport — married women and widows reduced rate) 0% 1.85% 2%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "figure": "employee-ni-rate-cat-J" }, "retrieved_at": "2026-11-07", "quote": "I (Freeport — married women and widows reduced rate) 0% 1.85% 2% J 0% 2% 2%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-A" }, "retrieved_at": "2026-11-07", "quote": "A 15% 15% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-B" }, "retrieved_at": "2026-11-07", "quote": "B 15% 15% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-C" }, "retrieved_at": "2026-11-07", "quote": "C 15% 15% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-D" }, "retrieved_at": "2026-11-07", "quote": "D (Investment Zone — deferment) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-E" }, "retrieved_at": "2026-11-07", "quote": "E (Investment Zone — married women and widows reduced rate) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-F" }, "retrieved_at": "2026-11-07", "quote": "E (Investment Zone — married women and widows reduced rate) 0% 0% 15% 15% F (Freeport) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-H" }, "retrieved_at": "2026-11-07", "quote": "H (apprentice under 25) 0% 0% 0% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-I" }, "retrieved_at": "2026-11-07", "quote": "I (Freeport — married women and widows reduced rate) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-J" }, "retrieved_at": "2026-11-07", "quote": "I (Freeport — married women and widows reduced rate) 0% 0% 15% 15% J 15% 15% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-K" }, "retrieved_at": "2026-11-07", "quote": "K (Investment Zone — state pensioner) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-L" }, "retrieved_at": "2026-11-07", "quote": "L (Freeport — deferment) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-M" }, "retrieved_at": "2026-11-07", "quote": "M (under 21) 0% 0% 0% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-N" }, "retrieved_at": "2026-11-07", "quote": "N (Investment Zone) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-S" }, "retrieved_at": "2026-11-07", "quote": "S (Freeport — state pensioner) 0% 0% 15% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-V" }, "retrieved_at": "2026-11-07", "quote": "V (veteran) 0% 0% 0% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "employer-ni-rate-cat-Z" }, "retrieved_at": "2026-11-07", "quote": "Z (under 21 — deferment) 0% 0% 0% 15%", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "class-1a-rate" }, "retrieved_at": "2026-11-07", "quote": "The National Insurance Class 1A rate on expenses and benefits for 2025 to 2026 is 15%.", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "figure": "termination-award-class-1a-threshold" }, "retrieved_at": "2026-11-07", "quote": "Class 1A National Insurance contributions are due on the amount of termination awards paid to employees which are over £30,000 and on the amount of sporting testimonial payments paid by independent committees which are over £100,000.", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "class-1a-termination-rate" }, "retrieved_at": "2026-11-07", "quote": "The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2025 to 2026 is 15%.", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "class-1b-rate" }, "retrieved_at": "2026-11-07", "quote": "The National Insurance Class 1B rate for 2025 to 2026 is 15%.", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£12.21", "value": 12.21, "unit": "GBP", "vat": null, "axis": { "figure": "national-living-wage" }, "retrieved_at": "2026-11-07", "quote": "Aged 21 and above (national living wage rate) £12.21", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£12.21 ", "value": 12.21, "unit": "GBP", "vat": null, "axis": { "figure": "national-living-wage" }, "retrieved_at": "2026-11-07", "quote": "Aged 21 and above (national living wage rate) £12.21 Aged 18 to 20 inclusive £10", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£7.55", "value": 7.55, "unit": "GBP", "vat": null, "axis": { "figure": "nmw-under-18" }, "retrieved_at": "2026-11-07", "quote": "Aged under 18 (but above compulsory school leaving age) £7.55", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£7.55", "value": 7.55, "unit": "GBP", "vat": null, "axis": { "figure": "nmw-apprentice" }, "retrieved_at": "2026-11-07", "quote": "Apprentices aged under 19 £7.55", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "90%", "value": 90, "unit": "%", "vat": null, "axis": { "figure": "smp-first-6-weeks-rate" }, "retrieved_at": "2026-11-07", "quote": "weekly rate for first 6 weeks 90% of the employee’s average weekly earnings", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£187.18 ", "value": 187.18, "unit": "GBP", "vat": null, "axis": { "figure": "smp-weekly-rate" }, "retrieved_at": "2026-11-07", "quote": "weekly rate for remaining weeks £187.18 or 90% of the employee’s average weekly earnings, whichever is lower", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£187.18 ", "value": 187.18, "unit": "GBP", "vat": null, "axis": { "figure": "spp-weekly-rate" }, "retrieved_at": "2026-11-07", "quote": "weekly rate £187.18 or 90% of the employee’s average weekly earnings, whichever is lower", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "92%", "value": 92, "unit": "%", "vat": null, "axis": { "figure": "statutory-pay-recovery-rate" }, "retrieved_at": "2026-11-07", "quote": "proportion of your payments you can recover from HMRC 92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "108.5%", "value": 108.5, "unit": "%", "vat": null, "axis": { "figure": "small-employer-relief-recovery-rate" }, "retrieved_at": "2026-11-07", "quote": "108.5% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£26,065 ", "value": 26065, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-1-threshold" }, "retrieved_at": "2026-11-07", "quote": "Employee earnings threshold for student loan plan 1 £26,065 per year", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£28,470 ", "value": 28470, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-2-threshold" }, "retrieved_at": "2026-11-07", "quote": "Employee earnings threshold for student loan plan 2 £28,470 per year", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK Rates and thresholds for employers 2025 to 2026", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "figure": "£32,745 ", "value": 32745, "unit": "GBP", "vat": null, "axis": { "figure": "student-loan-plan-4-threshold" }, "retrieved_at": "2026-11-07", "quote": "Employee earnings threshold for student loan plan 4 £32,745 per year", "source_class": "primary-government", "text_sha256": "cde4762ade0ce464d0a99b60fe866aa386336bf32cb01bc8ce7aea550a4f91df" }, { "source": "GOV.UK National Minimum Wage and National Living Wage rates", "url": "https://www.gov.uk/national-minimum-wage-rates", "figure": "£12.71 ", "value": 12.71, "unit": "GBP", "vat": null, "axis": { "figure": "national-living-wage" }, "retrieved_at": "2026-11-11", "quote": "April 2026 £12.71 £10.85 £8 £8", "source_class": "primary-government", "text_sha256": "2d1d45044f0ad86a27c671a15eb71d8c17422fa9af26da8ee58e646acb1863e1" }, { "source": "GOV.UK National Minimum Wage and National Living Wage rates", "url": "https://www.gov.uk/national-minimum-wage-rates", "figure": "£13.21 ", "value": 13.21, "unit": "GBP", "vat": null, "axis": { "tax year": "2027-28" }, "retrieved_at": "2026-11-11", "quote": "April 2027 £13.21 £11.27 £8.31 £8.31", "source_class": "primary-government", "text_sha256": "2d1d45044f0ad86a27c671a15eb71d8c17422fa9af26da8ee58e646acb1863e1" } ], "not_published": [ { "source": "GOV.UK National Insurance rates and categories", "url": "https://www.gov.uk/national-insurance-rates-letters", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Scottish Government: Scottish Income Tax rates and bands 2026 to 2027", "url": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Welsh Government: Welsh Rates of Income Tax", "url": "https://www.gov.wales/welsh-rates-income-tax", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Welsh Government: Welsh rates of Income Tax ready reckoner 2026 to 2027", "url": "https://www.gov.wales/welsh-rates-of-income-tax-ready-reckoner-2026-to-2027", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC SL3 2026 to 2027: Student and Postgraduate Loan deduction tables", "url": "https://www.gov.uk/government/publications/sl3-student-loan-deduction-tables/2026-to-2027-student-and-postgraduate-loan-deduction-tables", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Statutory Sick Pay (employer guide)", "url": "https://www.gov.uk/employers-sick-pay", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Statutory pay and leave collection", "url": "https://www.gov.uk/government/collections/statutory-pay", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC Statutory Maternity Pay tables 2026", "url": "https://www.gov.uk/government/publications/statutory-maternity-pay-table-of-dates-for-employee-entitlement/statutory-maternity-pay-tables-2026", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC rates and allowances collection", "url": "https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "GOV.UK Rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "label": "GOV.UK Rates and thresholds for employers 2025 to 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-insurance-rates-letters", "label": "GOV.UK National Insurance rates and categories", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "label": "HMRC Rates and allowances: National Insurance contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/income-tax-rates", "label": "GOV.UK Income Tax rates and Personal Allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/", "label": "Scottish Government: Scottish Income Tax rates and bands 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mygov.scot/scottish-income-tax/current-income-tax-rates", "label": "mygov.scot: current Scottish Income Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.wales/welsh-rates-income-tax", "label": "Welsh Government: Welsh Rates of Income Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.wales/welsh-rates-of-income-tax-ready-reckoner-2026-to-2027", "label": "Welsh Government: Welsh rates of Income Tax ready reckoner 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/sl3-student-loan-deduction-tables/2026-to-2027-student-and-postgraduate-loan-deduction-tables", "label": "HMRC SL3 2026 to 2027: Student and Postgraduate Loan deduction tables", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "label": "GOV.UK Student loan and postgraduate loan repayment guidance for employers", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/claim-employment-allowance", "label": "GOV.UK Claim Employment Allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-minimum-wage-rates", "label": "GOV.UK National Minimum Wage and National Living Wage rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/the-national-minimum-wage-in-2026/the-national-minimum-wage-in-2026", "label": "Low Pay Commission: The National Minimum Wage in 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/employers-sick-pay", "label": "GOV.UK Statutory Sick Pay (employer guide)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/employers-maternity-pay-leave", "label": "GOV.UK Statutory Maternity Pay and Leave: employer guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/statutory-pay", "label": "GOV.UK Statutory pay and leave collection", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/statutory-maternity-pay-table-of-dates-for-employee-entitlement/statutory-maternity-pay-tables-2026", "label": "HMRC Statutory Maternity Pay tables 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds", "label": "The Pensions Regulator: earnings thresholds", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs", "label": "HMRC rates and allowances collection", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 10 of the 20 named sources that could be read published a usable figure; 10 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 75 figures, never sentences; 291 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per figure per tax year with the date it takes effect, held across years so the change is a difference and not a claim; the derivation is the EFFECTIVE-DATE map, which is the thing the deadline calendar needs and no rate page gives - most figures step on 6 April, the minimum wage steps on 1 April, Statutory Maternity Pay on the first Sunday, and Scotland and Wales set bands the same payroll must apply by tax-code prefix", "embed": "

7.55 to 125,140 GBP

61 of 90 published figures (figure), Employer Rates Thresholds, across 10 sources, read 11 November 2026

Source: payrolldates.co.uk Employer Rates Thresholds
" }