{ "$comment": "UK (England & Northern Ireland bands + UK-wide PA, NI, student loans, pensions, HICBC) 2025-26 payroll rules for uk-payroll@1. Income tax bands are widths of TAXABLE income above the allowance (HMRC 'Rates and thresholds for employers' / PAYE tax table routines spec Appendix A). Provisional until a second-person review and a committed cross-check report exist (MO-DATA-03).", "country": "uk", "jurisdiction": "uk", "taxYear": "2025-26", "period": { "start": "2025-04-06", "end": "2026-04-05", "tz": "Europe/London" }, "status": "provisional", "verification": { "by": ["MoneyOtter uk engine agent (automated transcription; second reviewer pending)"], "fixtures": 47, "officialFixtures": 11, "oracleCases": 2400 }, "engine": "uk-payroll@1", "currency": "GBP", "revision": 1, "params": { "personalAllowance": { "amount": "12570", "taper": { "threshold": "100000", "rate": "0.5", "floor": "0" } }, "blindPersonsAllowance": "3130", "marriageAllowance": { "transferable": "1260", "reliefRate": "0.20" }, "incomeTax": { "bands": [ { "upTo": "37700", "rate": "0.20" }, { "upTo": "125140", "rate": "0.40" }, { "upTo": null, "rate": "0.45" } ], "bandNames": ["basic", "higher", "additional"], "basicBandIndex": 0, "reliefAtSourceExtendsFromBand": 0, "marriageAllowanceRecipientMaxBand": 0, "maxRate": "0.5" }, "taxCode": { "multiplier": "10", "addition": "9" }, "nationalInsurance": { "annual": { "LEL": "6500", "PT": "12570", "ST": "5000", "UEL": "50270", "UST": "50270", "AUST": "50270", "VUST": "50270" }, "monthly": { "LEL": "542", "PT": "1048", "ST": "417", "UEL": "4189", "UST": "4189", "AUST": "4189", "VUST": "4189" }, "weekly": { "LEL": "125", "PT": "242", "ST": "96", "UEL": "967", "UST": "967", "AUST": "967", "VUST": "967" }, "employee": { "A": { "main": "0.08", "upper": "0.02" }, "B": { "main": "0.0185", "upper": "0.02" }, "C": { "main": "0", "upper": "0" }, "H": { "main": "0.08", "upper": "0.02" }, "J": { "main": "0.02", "upper": "0.02" }, "M": { "main": "0.08", "upper": "0.02" }, "V": { "main": "0.08", "upper": "0.02" }, "Z": { "main": "0.02", "upper": "0.02" } }, "employer": { "A": { "rate": "0.15", "zeroRateUpTo": "ST" }, "B": { "rate": "0.15", "zeroRateUpTo": "ST" }, "C": { "rate": "0.15", "zeroRateUpTo": "ST" }, "H": { "rate": "0.15", "zeroRateUpTo": "AUST" }, "J": { "rate": "0.15", "zeroRateUpTo": "ST" }, "M": { "rate": "0.15", "zeroRateUpTo": "UST" }, "V": { "rate": "0.15", "zeroRateUpTo": "VUST" }, "Z": { "rate": "0.15", "zeroRateUpTo": "UST" } }, "overStatePensionAgeCategory": "C" }, "studentLoans": { "plans": { "plan1": { "threshold": "26065", "rate": "0.09" }, "plan2": { "threshold": "28470", "rate": "0.09" }, "plan4": { "threshold": "32745", "rate": "0.09" } }, "postgraduate": { "threshold": "21000", "rate": "0.06" } }, "pensions": { "reliefAtSourceRate": "0.20", "qualifyingEarnings": { "lower": "6240", "upper": "50270" } }, "hicbc": { "threshold": "60000", "step": "200", "percentPerStep": "0.01", "childBenefitWeekly": { "eldest": "26.05", "additional": "17.25" }, "weeksPerYear": "52" }, "nationalLivingWage": "12.21", "roundingRules": { "incomeTax": { "unit": "0.01", "mode": "down" }, "nationalInsurance": { "unit": "0.01", "mode": "halfDown" }, "studentLoanAnnual": { "unit": "0.01", "mode": "down" }, "studentLoanPeriod": { "unit": "1", "mode": "down" }, "hicbcPercent": { "unit": "1", "mode": "down" } } }, "rounding": { "unit": "0.01", "mode": "down", "stage": "perLine" }, "knownCliffs": [], "notModelled": [ "Freeport, investment zone and other NI category letters (D, E, F, I, K, L, N, S)", "Income other than employment (savings, dividends, property, self-employment) and Gift Aid", "Two or more jobs and pension income", "Per-period PAYE withholding (cumulative tables) except in the bonus-month view", "Higher-rate relief at source assumes the claim is made through Self Assessment or by contacting HMRC", "The overriding 50% limit is applied to the annual figure only (PAYE applies it per pay period)", "Scottish and Welsh residence tests (the region or S/C tax-code prefix is taken as given)", "Marriage Allowance eligibility beyond the band test (date of birth, marriage/civil partnership status)", "Child Benefit is counted as 52 weekly payments; the actual number of payments in a tax year can differ", "Employment Allowance, Apprenticeship Levy and Class 1A NI on benefits in kind", "Plan 5 student loans: repayments start no earlier than April 2026 (the April after the course ends; Plan 5 began with courses from 1 August 2023), so Plan 5 is not applied in 2025-26" ], "sources": [ { "field": "period", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "Rates and thresholds for employers 6 April 2025 to 5 April 2026", "retrieved": "2026-10-07" }, { "field": "params.personalAllowance.amount", "url": "https://www.gov.uk/income-tax-rates/previous-tax-years", "title": "Income Tax rates: previous tax years: standard Personal Allowance 6 April 2025 to 5 April 2026 was £12,570", "retrieved": "2026-10-07" }, { "field": "params.personalAllowance.taper", "url": "https://www.gov.uk/income-tax-rates", "title": "Personal allowance goes down by £1 for every £2 of adjusted net income above £100,000; zero at £125,140", "retrieved": "2026-10-07" }, { "field": "params.personalAllowance.taper", "url": "https://www.legislation.gov.uk/ukpga/2007/3/section/35", "title": "ITA 2007 s35: allowance reduced by one-half of the excess over the income limit", "retrieved": "2026-10-07" }, { "field": "params.blindPersonsAllowance", "url": "https://www.gov.uk/blind-persons-allowance/what-youll-get", "title": "Blind Person's Allowance 2025 to 2026: £3,130", "retrieved": "2026-10-07" }, { "field": "params.marriageAllowance", "url": "https://www.gov.uk/marriage-allowance", "title": "Marriage Allowance: transfer £1,260 of Personal Allowance; reduces partner's tax by up to £252", "retrieved": "2026-10-07" }, { "field": "params.marriageAllowance", "url": "https://www.legislation.gov.uk/ukpga/2007/3/section/55B", "title": "ITA 2007 s55B: tax reduction for transferable amount at the basic rate", "retrieved": "2026-10-07" }, { "field": "params.incomeTax", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "PAYE: England and Northern Ireland basic 20% up to £37,700, higher 40% £37,701 to £125,140, additional 45% above £125,140", "retrieved": "2026-10-07" }, { "field": "params.incomeTax", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "Specification for PAYE tax table routines v24.0 (Feb 2026), Appendix A 2025/2026: bandwidths 37,700 / 87,440, rates 20/40/45%, G pointer 2, Maxrate 50%", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.reliefAtSourceExtendsFromBand", "url": "https://www.legislation.gov.uk/ukpga/2004/12/section/192", "title": "FA 2004 s192(4): basic rate limit and higher rate limit increased by the amount of the contribution", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.marriageAllowanceRecipientMaxBand", "url": "https://www.gov.uk/marriage-allowance", "title": "Recipient's income between £12,571 and £50,270 (basic rate band)", "retrieved": "2026-10-07" }, { "field": "params.taxCode", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0 para 4.3.1(b): annual value = (numeric part of code × £10) + £9 (free pay or K-code additional pay)", "retrieved": "2026-10-07" }, { "field": "params.nationalInsurance", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "Class 1 NI thresholds (LEL £125/£542/£6,500; PT £242/£1,048/£12,570; ST £96/£417/£5,000; UEL and UST/AUST/VUST £967/£4,189/£50,270) and employee/employer rates by category letter", "retrieved": "2026-10-07" }, { "field": "params.nationalInsurance.overStatePensionAgeCategory", "url": "https://www.gov.uk/national-insurance-rates-letters/category-letters", "title": "National Insurance category letter C: employees over State Pension age", "retrieved": "2026-10-07" }, { "field": "params.studentLoans", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "Student loan thresholds: Plan 1 £26,065, Plan 2 £28,470, Plan 4 £32,745 (9%); Postgraduate £21,000 (6%)", "retrieved": "2026-10-07" }, { "field": "params.studentLoans", "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "title": "Repaying your student loan: what you pay (thresholds and rates; one repayment over the lowest threshold for multiple plans; Postgraduate repaid concurrently)", "retrieved": "2026-10-07" }, { "field": "params.pensions.reliefAtSourceRate", "url": "https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief", "title": "Relief at source: provider claims tax relief at the basic 20% rate", "retrieved": "2026-10-07" }, { "field": "params.pensions.reliefAtSourceRate", "url": "https://www.legislation.gov.uk/ukpga/2004/12/section/192", "title": "FA 2004 s192: relief at source at the basic rate", "retrieved": "2026-10-07" }, { "field": "params.pensions.qualifyingEarnings", "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", "title": "Automatic enrolment qualifying earnings 2025/2026: £6,240 to £50,270", "retrieved": "2026-10-07" }, { "field": "params.hicbc", "url": "https://www.gov.uk/child-benefit-tax-charge", "title": "HICBC: 1% of Child Benefit for every £200 of adjusted net income over £60,000; all of it over £80,000", "retrieved": "2026-10-07" }, { "field": "params.hicbc", "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/681C", "title": "ITEPA 2003 s681C: appropriate percentage (L = £60,000, X = £200), rounded down to a whole number, capped at 100%", "retrieved": "2026-10-07" }, { "field": "params.hicbc.childBenefitWeekly", "url": "https://www.legislation.gov.uk/uksi/2025/292/made", "title": "The Child Benefit and Guardian's Allowance Up-rating Order 2025: £26.05 (only, elder or eldest child) and £17.25 (other cases) a week from April 2025", "retrieved": "2026-10-07" }, { "field": "params.hicbc.weeksPerYear", "url": "https://www.gov.uk/child-benefit-rates", "title": "Child Benefit is a weekly rate (annual amount assumed = 52 weeks; see notModelled)", "retrieved": "2026-10-07" }, { "field": "params.nationalLivingWage", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026", "title": "National Living Wage from 1 April 2025: 21 and over £12.21 an hour", "retrieved": "2026-10-07" }, { "field": "params.roundingRules.incomeTax", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0 para 4.4.4: round the tax result down to the nearest 1p", "retrieved": "2026-10-07" }, { "field": "params.roundingRules.nationalInsurance", "url": "https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim11002", "title": "NIM11002 exact percentage method: round to the nearest penny, disregarding 0.5p or less", "retrieved": "2026-10-07" }, { "field": "params.roundingRules.studentLoanAnnual", "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "title": "Annual estimate kept to the penny (gov.uk examples state 9% of the excess to the penny before payroll whole-pound rounding)", "retrieved": "2026-10-07" }, { "field": "params.roundingRules.studentLoanPeriod", "url": "https://www.gov.uk/government/publications/sl3-student-loan-deduction-tables/2025-to-2026-student-and-postgraduate-loan-deduction-tables", "title": "SL3: multiply the excess over the period threshold by 9% (6% PGL) and round down to the nearest whole pound", "retrieved": "2026-10-07" }, { "field": "params.roundingRules.hicbcPercent", "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/681C", "title": "ITEPA 2003 s681C(3): percentage rounded down to the nearest whole number", "retrieved": "2026-10-07" }, { "field": "rounding", "url": "https://assets.publishing.service.gov.uk/media/698c9824bd090be481c2879a/PAYErout-v24-0.odt", "title": "PAYE tax table routines v24.0: amounts rounded down to the nearest 1p", "retrieved": "2026-10-07" } ] }