Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years. These rates apply from 1 April 2026.

With the new tax year 26/27 almost upon us, HM Revenue and Customs (HMRC) has now published the GOV.UK guidance on the rates and thresholds for employers 2026 to 2027. We summarise the main changes here, but more details can be found by following the GOV.UK link below.

Following the Scottish Budget announcement, we can provide the following Income Tax information for 2026-2027. Details for Wales, England and Northern Ireland remain as stated in our email of 4th December 2025, but are given again here for convenience.

This guide outlines the key payroll rates, thresholds, and statutory payments for the 2026–27 tax year.

HMRC has published the 2026-27 employer rates and thresholds. Here's exactly what's changed and how to update your payroll before you overpay or underpay.

This reference page brings together all the key PAYE thresholds, tax rates, National Insurance rates, student loan thresholds, and statutory payment rates for the 2026/27 tax year (6 April 2026 to 5 April 2027) — the figures every employer and payroll operator needs.

The Government’s “Rates and thresholds for employers 2026 to 2027” guidance sets the payroll framework for the entire tax year. These figures do not change statutory pay entitlements, but they determine tax and National Insurance calculations.

HMRC has published its official employer rates and thresholds for the 2026-27 tax year, and while none of this will make a small employer leap for joy, it does matter if you run payroll, pay National Insurance or provide staff benefits.

All PAYE thresholds and rates for the 2026-27 tax year: income tax bands, NI thresholds, statutory pay rates, Employment Allowance, and NLW in one place.

The active 2026/27 UK fiscal framework: personal allowance, income tax bands (England/Wales/NI and Scotland), Class 1 employee National Insurance, and the structural allowance taper. Compiled against the locked HMRC ruleset.