HMRC payroll test data for 2017-18
30 November 2016
The links below contain the Software Developers Support Team (SDST) Income Tax and National Insurance calculation test data for the 2017-18 tax year.
SDST National Insurance calcs 17-18 v1.0.xlsx
SDST Income tax calcs 17-18 v1.0.xlsx
Other test data categories will be issued in the coming weeks. Test data for Scottish tax calculations will be sent out to software developers shortly after the Scottish Draft Budget on 15 December. The rates, limits and thresholds used in the test data are given below along with confirmation of the statutory payment weekly rates.
National Insurance
|
NI LIMITS AND THRESHOLDS |
LEL |
PT |
ST |
UEL/UST/AUST |
|
Weekly |
£113.00 |
£157.00 |
£157.00 |
£866.00 |
|
Two Weekly |
£226.00 |
£314.00 |
£314.00 |
£1,731.00 |
|
Four Weekly |
£452.00 |
£628.00 |
£628.00 |
£3,462.00 |
|
Monthly |
£490.00 |
£680.00 |
£680.00 |
£3,750.00 |
|
Annual |
£5,876.00 |
£8,164.00 |
£8,164.00 |
£45,000.00 |
A news item from 24 October 2016 contained the 2017-18 NI Guidance for Software Developers Specification (version September 2016). Please note the method in this specification that is used to produce the above figures does not calculate the correct weekly UEL/UST/AUST. The specification will produce £865 due to the rounding applied, but it has been confirmed that the correct figure is £866. An amendment to the specification has been requested.
Employee NI rates expressed as a decimal
|
|
|
|
|
|
|
||
|
A |
B |
C |
H |
J |
M |
Z |
|
|
LEL – PT |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
PT - UEL |
0.12 |
0.0585 |
0 |
0.12 |
0.02 |
0.12 |
0.02 |
|
Above UEL |
0.02 |
0.02 |
0 |
0.02 |
0.02 |
0.02 |
0.02 |
Employer NI rates expressed as a decimal
|
A |
B |
C |
H |
J |
M |
Z |
|
|
LEL – ST |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
ST – UEL |
0.138 |
0.138 |
0.138 |
0 |
0.138 |
0 |
0 |
|
Above UEL |
0.138 |
0.138 |
0.138 |
0.138 |
0.138 |
0.138 |
0.138 |
Tax bandwidths and rates
Basic rate 20% £1 – £33,500
Higher rate 40% £33,501 – £150,000
Additional rate 45% £150,001 and above
Statutory Payments 2017-18
The weekly payment rates and thresholds are shown below. The recovery rates have not been confirmed.
Statutory Adoption Pay
Earnings Threshold £113.00
Standard Rate £140.98
Statutory Maternity Pay
Earnings Threshold £113.00
Standard Rate £140.98
Statutory Paternity Pay
Earnings Threshold £113.00
Standard Rate £140.98
Statutory Shared Parental Pay
Earnings Threshold £113.00
Standard Rate £140.98
Statutory Sick Pay
Earnings Threshold £113.00
Standard Rate £ 89.35