HMRC has published guidance on the rates and thresholds for employers 2025 to 2026

12 February 2025

HMRC has published the guidance for the rates and thresholds to use when you operate your payroll or provide expenses and benefits to your employees, in the 2025 2026 tax year.

Where to Check Rates & Thresholds for Employers for 2025 to 2026

1. PAYE tax and Class 1 National Insurance contributions
2. Tax thresholds, rates and codes
3. Class 1 National Insurance thresholds
4. Class 1 National Insurance rates
5. Class 1A National Insurance: expenses and benefits
6. Class 1A National Insurance: termination awards and sporting testimonial payments
7. Class 1B National Insurance: PAYE Settlement Agreements (PSAs)
8. National Minimum Wage
9. Statutory Maternity, Paternity, Adoption, Shared Parental, Parental Bereavement and Neonatal Care Pay
10. Statutory Sick Pay (SSP)
11. Student loan and postgraduate loan recovery
12. Company cars: advisory fuel rates
13. Employee vehicles: mileage allowance payments
14. Employment Allowance
15. Apprenticeship Levy

Unless otherwise stated, the following figures apply from 6 April 2025 to 5 April 2026.

 

• HMRC General

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.