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titlePAYE Tax Rates Per Country Per Tax Year

This defines the thresholds for each tax bracket upon which tax is determined after the payee's tax allowance has been applied.  There are different tax rates and thresholds for each country in the United Kingdom.  Wales did not have separate rates and thresholds until April 2019.

   England and Northern Ireland

   Scotland

   Wales

Earnings From

Earnings To

Tax Rate %

Earnings From 

Earnings To 

Tax Rate %

 Earnings From

Earnings To 

Tax Rate % 

Tax Year 2024/2025

1

37700

20 

1

2306

19

1

37700

20

37701

125140 

40

2307

13991

20

37701

125140

40

125141

999999999 

45 

13992

31092

21

125141

999999999

45

31093

62430

42

62431

125140

45

125141

999999999

48

Tax Year 2023/2024

1

37700

20 

1

2162

19

1

37700

20

37701

125140 

40

2163

13118

20

37701

125140

40

125141

999999999 

45 

13119

31092

21

125141

999999999

45

31093

125140

42

125141

999999999

47

Tax Year 2022/2023

1

37700

20 

1

2162

19

1

37700

20

37701

150000 

40

2163

13118

20

37701

150000

40

150001 

999999999 

45 

13119

31092

21

150001

999999999

45

31093

150000

41

150001

999999999

46

   Tax Year 2021/2022

1

37700

20 

1

2097

19

1

37700

20

37701

150000 

40

2098

12726

20

37701

150000

40

150001 

999999999 

45 

12727

31092

21

150001

999999999

45

31093

150000

41

150001

999999999

46

   Tax Year 2020/2021

37500 

20 

 1

2085

19 

1

37500

20

37501

150000 

40 

 2086

12658

20 

37201

150000

40

150001 

999999999 

45 

 12659

30930 

21 

150001

999999999

45

 30931

150000 

41

 150001

999999999

46

   Tax Year 2019/2020

37500 

20 

 1

2049 

19 

 1

37500 

20 

37501 

150000 

40 

2050 

12444 

20 

37501 

150000 

40 

150001 

99999999 

45 

12445 

30930 

21 

150001 

999999999 

45 

30931 

150000 

41 

150001 

999999999 

45 

   Tax Year 2018/2019

34500 

20 

 1

2000 

19 

34501 

150000 

40 

 2001

12150 

20 

150001 

999999999 

45 

 12151

31580 

21 

 31581

150000 

41 

 150001

999999999 

46 

   Tax Year 2017/2018

1

33500

20 

1

31500

20

33501 

150000 

40

31501

150000

 40

150001 

999999999 

45 

 150001

999999999 

45 

...

Expand
titleStatutory Defaults

This defines certain defaults for determining other statutory calculations.

Tax Year 

Employment Allowance

Apprenticeship Levy %

Apprenticeship Levy Allowance 

Emergency Tax Code 

Default Tax Code 

Maximum Tax % 

SSP Rate 

SSP Waiting Days 

SSP Weeks 

SSP Linking Days 

20232024/20242025

5000.00

0.50

15000.00

1257L

0T

50

99116.3575

3

28

56

2022/2023/2024

5000.00

0.50

15000.00

1257L

0T

50

109.40

3

28

56

2022/2023

5000.00

0.50

15000.00

1257L

0T

50

99.35

3

28

56

2021/2022

4000.00

0.50

15000.00

1257L

0T

50

96.35

3

28

56

2020/2021

4000.00

0.50

15000.00

1250L

0T

50

95.85

3

26

56

2019/2020 

3000.00 

0.50 

15000.00 

1250L 

0T 

50 

94.25 

26 

56 

2018/2019 

3000.00 

0.50 

15000.00 

1185L 

0T 

50 

 92.05

26 

56 

Employment Allowance 

Employers get an offset against Employer National Insurance contributions per tax for paying statutory sick pay to payees when they are sick.

From 6 April 2020 on-wards, the Employment Allowance of £3000 per tax year is no longer going to be available to all employers in the United Kingdom.  Employers must make extra checks to work out whether they are eligible,and submit a new claim for the Employment Allowance each tax year, as claims will not automatically renew each tax year. Please refer to the following HMRC guidance links

Employment Allowance Detailed Guidance

https://www.gov.uk/government/publications/employment-allowance-excluded-persons-regulations-2020/employment-allowance-excluded-persons-regulations-2020

Apprenticeship Levy 

Employers have to contribute a percentage levy against NIable pay to help fund for apprenticeship placements.

Apprenticeship Levy Allowance

Employers receive relief on their apprenticeship levy of up to £15000 per annum. 

Emergency Tax Code 

If a payee has not submitted a P45 and only gives a starter declaration form, the employer should apply the emergency tax code given for the tax year.  Depending on the checkbox selected on the starter declaration will define if the emergency tax code should be operated on a cumulative or period basis.

Default Tax Code 

This tax code is used if a payment is made to a payee after they have left employment or if the payee has not selected an option on the starter declaration form.

Maximum Tax %  

This restricts the amount of tax that can be deducted up to percentage stated of the payees taxable income (excluding any taxable benefit in kind).

SSP Rate  

The rate of statutory sick pay if a payee is sick.

SSP Waiting Days 

The number of days a payee must be off sick before SSP will be paid thereafter.

SSP Weeks 

The maximum number of weeks SSP will be paid for a continuous period of sickness.

SSP Linking Days  

The number of days between 2 periods of absences before it is considered a separate period of absence and where the number of SSP waiting days would be re-applied.

Rate Per Week £
Expand
titleNational Insurance Rates and Bands

Please click here to obtain details on the national insurance categories.  Please note that category X is applied to Contractors and CIS tax types as they do not have class 1 national insurance deducted.  They are responsible for their own national insurance contributions.

The following table is applicable for all countries in the UK.

Payment Name

Number of Weeks

1251258512512585112022 04202306/07/2022 - 05/11/2022050407202205Tax Year 2021 119 519Lower Earnings Limit Primary PT (Employee)120 183520 796Lower Earnings Limit Secondary ST) (Employer120 169520 736 - Upper Earnings Limit (UEL184 966797 4188125852138ST - 170 737 125852138 Upper Earnings Limit1972Tax Year 2020/2021 119 519Lower Earnings Limit to Primary PT (Employee)120 182520 791Lower Earnings Limit to Secondary ST (Employer)120 168520 731 - Upper Earnings Limit (UEL

ST - Upper Earnings Limit (UEL)

Up to Tax Year 2018/2019

National Insurance Thresholds - Weekly/Monthly

     Employee's NI categories and % Rates

 Employers NI categories and % Rates 

Threshold

Value

Weekly

Monthly

A/M/H/F/V

B/I

C/S

J/L/Z 

 A/B/C/J

M/Z/H/V 

F/I/S/L

Tax Year 20232024/20242025

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

13.8

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.99

10

3.85

0

2

13.8

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

10

3.85

0

2

13.8

0

13.8

Above UEL

967+

4189+

2

2

0

2

13.8

13.

8

13.8

Tax Year 2022/20232023/2024

06/01/2024 - 05/04/2024

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

13.8

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.99

10

3.85

0

2

13.8

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

10

3.85

0

2

13.8

0

13.8

Above UEL

967+

4189+

2

2

0

2

13.8

13.

8

13.8

06/

04/

2024 - 05/

01/

2024

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

13.8

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.99

12

5.85

0

2

13.8

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

12

5.85

0

2

13.8

0

13.8

Above UEL

967+

4189+

2

2

0

2

13.8

13.858

13.8

Tax Year 2022/2023

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

1513.058

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.9913.

2512

75.185

0

3.252

1513.058

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.9913.

2512

75.185

0

3.25215

13.

8

0

1513.058

Above UEL

967+

4189+

3.25

3.252

2

0

3.252

1513.05815

13.05815

13.058

06/

11/2022 - 05/

04/

2023

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 189241.99

758 - 8221047.99

0

0

0

0

1513.058

0

0

PT to Freeport Upper Secondary Threshold (FUST)

190 242 - 480.99

823 1048 - 2082.9913

.2512

75.185

0

3.252

1513.058

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.9913.

2512

75.185

0

3.25215

13.

8

0

1513.058

Above UEL

967+

4189+

3.25

3.252

2

0

2

313.258

1513.05815

13.05

15.05

8

06/07/2022 - 05/11/2022

Up to the Lower Earnings Limit (LEL)

0 -

122.99

0 -

532.99

0

0

0

0

0

0

0

LEL to

Secondary Threshold (

ST)

123 -

174.99

533 -

757.99

0

0

0

0

0

0

0

ST to

Primary Threshold (

PT)

175 -

241.99

758 -

1047.99

0

0

0

0

15.05

0

0

PT

to Freeport Upper Secondary Threshold (FUST)

242 -

480.99

1048 -

2082.99

13.25

7.

1

0

3.25

15.

05

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

13.25

7.

1

0

3.25

15.

05

0

15.05

Above

UEL

967+

4189+

2

3.25

3.25

0

2

13.8

13.8

3.25

15.05

15.05

15.05

06/04/2022 - 05/07/2022

Up to the Lower Earnings Limit (LEL)

0 -

122.99

0 -

532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (

ST)

123 -

174.99

533 -

757.99

0

0

0

0

0

0

0

ST to Primary Threshold (

PT)

175 -

189.99

758 -

822.99

0

0

0

0

15.05

0

0

PT

to Freeport Upper Secondary Threshold (FUST)

183 - 962

792 - 4167

169 - 962

732 - 4167

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

962.01

4167.01

2

2

0

2

13.8

13.8

Tax Year 2019/2020

190 - 480.99

823 - 2082.99

13.25

7.1

0

3.25

15.05

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

13.25

7.1

0

3.25

15.05

0

15.05

Above UEL

967+

4189+

3.25

3.25

0

3.25

15.05

15.05

15.05

Tax Year 2021/2022

Up to the Lower Earnings Limit (LEL)

0 - 117119.99

0 - 511519.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Primary Threshold (LEL - ET(PT) (Employee)

118 120 - 165183.99

512 520 - 718796.99

0

0

0

0

13.80

0

Lower Earnings Threshold to Limit to Secondary Threshold (ST) (Employer)

120 - 169.99

520 - 736.99

0

0

0

0

0

0

PT - Upper Earnings Limit (ET - UEL)

166 184 - 962966.99

719 797 - 41674188.99

12

5.85

0

2

13.8

0

Above ST - Upper Earnings Limit

962.01

4167.01

2

2(UEL)

170 - 966.99

737 - 4188.99

12

5.85

0

2

13.8

13.8

0

Above Upper Earnings Limit

197

4189

2

2

0

2

13.8

13.8

Tax Year 2020/2021

Up to the Lower Earnings Limit (LEL)

0 - 115119.99

0 - 502519.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Primary Threshold (LEL - ET(PT) (Employee)

116120 - 162182.99

503520 - 702791.99

0

0

0

0

13.80

0

Lower Earnings Threshold to Upper Earnings Limit

(ET - UEL)

162.01 - 892

702.01 - 3863Limit to Secondary Threshold (ST) (Employer)

120 - 168.99

520 - 731.99

0

0

0

0

0

0

PT - Upper Earnings Limit (UEL)

ST - Upper Earnings Limit (UEL)

183 - 962

792 - 4167

169 - 962

732 - 4167

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

892962.01

38634167.01

2

2

0

2

13.8

13.8

Tax Year 20172019/20182020

Up to Lower Earnings Limit (LEL)

 0

0 -

112

117.99

0 -

489

511.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Threshold

(LEL - ET)

 113

118 -

156

165.99

490

512 -

679

718.99

0

0

0

0

13.8

0

Earnings Threshold to Upper Earnings Limit

(ET - UEL)

 157

166 -

866

962

680

719 -

3750

4167

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

 866

962.01

3750

4167.01

2

2

0

2

13.8

13.8

Expand
titleStudent Loan and Postgraduate Loan Rates

Loan Name

Loan Type

Threshold before deduction calculated £

Rate %

Tax Year 2023/2024

Student Loan

1

22015 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

27660 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2022/2023

Student Loan

1

20195 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

25375 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2021/2022

Student Loan

1

19895 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

25000 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2020/2021

Student Loan

1

19390 per year

9

Student Loan

2

26575 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2019/2020

Student Loan 

1

18935 per year

1577.92 per month

364.13 per week 

9

Student Loan 

2

25725 per year

2143.75 per month

494.71 per week 

9

Postgraduate Loan

N/A

21000 per annum

1750 per month

403.85 per week 

6

Tax Year 2018/2019

Student Loan

1

18330 per year

1527.50 per month

352.50 per week

9

Student Loan

2

25000 per year

2083.33 per month

480.76 per week

9

Tax Year 2017/2018

Student Loan

1

17775 per year

1481 per month

341 per week

9

Student Loan

2

21000 per year

1481 per month

341 per week

9

Expand
titleStatutory Payments Per Tax Year

Tax Year 2018/2019

Up to Lower Earnings Limit (LEL)

0 - 115.99

0 - 502.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Threshold

(LEL - ET)

116-162

503-702

0

0

0

0

13.8

0

Earnings Threshold to Upper Earnings Limit

(ET - UEL)

162.01 - 892

702.01 - 3863

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

892.01

3863.01

2

2

0

2

13.8

13.8

Tax Year 2017/2018

Up to Lower Earnings Limit (LEL)

 0 - 112.99

0 - 489.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Threshold

(LEL - ET)

 113 - 156.99

490 - 679.99

0

0

0

0

13.8

0

Earnings Threshold to Upper Earnings Limit

(ET - UEL)

 157 - 866

680 - 3750

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

 866.01

3750.01

2

2

0

2

13.8

13.8

Expand
titleStudent Loan and Postgraduate Loan Rates

Loan Name

Loan Type

Threshold before deduction calculated £

Rate %

Tax Year 2024/2025

Student Loan

1

24990 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

31395 per year

9

Postgraduate Loan

N/A

21000 per year (TBC)

6

Tax Year 2023/2024

Student Loan

1

22015 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

27660 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2022/2023

Student Loan

1

20195 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

25375 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2021/2022

Student Loan

1

19895 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

25000 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2020/2021

Student Loan

1

19390 per year

9

Student Loan

2

26575 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2019/2020

Student Loan 

1

18935 per year

1577.92 per month

364.13 per week 

9

Student Loan 

2

25725 per year

2143.75 per month

494.71 per week 

9

Postgraduate Loan

N/A

21000 per annum

1750 per month

403.85 per week 

6

Tax Year 2018/2019

Student Loan

1

18330 per year

1527.50 per month

352.50 per week

9

Student Loan

2

25000 per year

2083.33 per month

480.76 per week

9

Tax Year 2017/2018

Student Loan

1

17775 per year

1481 per month

341 per week

9

Student Loan

2

21000 per year

1481 per month

341 per week

9

Expand
titleStatutory Payments Per Tax Year

Payment Name

Number of Weeks

Rate Per Week £

Tax Year 2024/2025 from 07 Apr 2024

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

184.03 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

184.03 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

184.03 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

184.03 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

184.03 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

116.75

Tax Year 2023/2024 from 02 Apr 2023

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

172.48 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

109.40

Tax Year 2022/2023 - from 03 Apr 2022

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

156.66 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

99.35

Tax Year 2021/2022 - from 06 Apr 2021

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

151.97 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

96.35

Tax Year 2020/2021 - from 05 Apr 2020 

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

151.20 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

2 weeks

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay (SSP)

Up to 26 weeks per continuous period of absence

95.85

Tax Year 2019/2020 - from 07 Apr 2019 

Statutory Maternity Pay (SMP) 

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

148.68 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP) 

First 6 weeks

Remaining 33 weeks

 90% of average weekly earnings

148.68 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP) 

2 weeks 

148.68 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP) 

Up to 33 weeks 

148.68 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay (SSP)

Up to 26 weeks per continuous period of absence

94.25

Tax Year 2018/2019 - from 01 Apr 2018 

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

145.18 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

145.18 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks 

145.18 or 90% of the average weekly earnings, whichever is the lowe

 Statutory Sick Pay (SSP)

Up to 26 weeks per

continuous period of absence

92.05

Tax Year 2017/2018 - from 02 Apr 2017 

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

140.98 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

140.98 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP) 

2 weeks 

140.98 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP) 

Up to 33 weeks 

140.98 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay (SSP)

Up to 26 weeks per

continuous period of absence

89.35

Expand
titlePension Thresholds

Frequency

Lower Threshold

Trigger Threshold

Upper Threshold

Tax Year 2024/2025 (TBC)

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2023/2024

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2022/2023

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2021/2022

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2020/2021

Weekly

120.00

192.00

962.00

2 Weekly

240.00

384.00

1924.00

Monthly

520.00

833.00

4167.00

Tax Year 2019/2020

Weekly

118.00

192.00

962.00

2 Weekly

236.00

384.00

1924.00

Monthly

512.00

833.33

4167.00

...