Statutory Parameters for Each Tax Year

This page provides details of the statutory parameters that are required for the United Kingdom to operate tax types PAYE or CIS. Each section provides the information for each tax year.

These parameters commence from the 6th April each tax year unless otherwise stated.

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
1	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
1	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
1	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

Unless otherwise stated the Construction Industry Scheme (CIS) tax rates are for all tax years:

Tax Treatment	Tax Rate %

Tax Treatment	Tax Rate %
Gross Pay (No Tax)	0
Standard	20
Higher	30

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

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
2024/2025	5000.00	0.50	15000.00	1257L	0T	50	116.75	3	28	56
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	3	26	56
2018/2019	3000.00	0.50	15000.00	1185L	0T	50	92.05	3	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.

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.

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 2024/2025
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 2023/2024
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	13.8	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	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	13.8	13.8
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 - 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	13.8	13.8
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+	3.25	3.25	0	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)	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 - 119.99 0 - 519.99	0	0	0	0	0	0
Lower Earnings Limit to Primary Threshold (PT) (Employee)	120 - 183.99 520 - 796.99	0	0	0	0	0	0
Lower Earnings Limit to Secondary Threshold (ST) (Employer)	120 - 169.99 520 - 736.99	0	0	0	0	0	0
PT - Upper Earnings Limit (UEL)	184 - 966.99 797 - 4188.99	12	5.85	0	2	13.8	0
ST - Upper Earnings Limit (UEL)	170 - 966.99 737 - 4188.99	12	5.85	0	2	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 - 119.99 0 - 519.99	0	0	0	0	0	0
Lower Earnings Limit to Primary Threshold (PT) (Employee)	120 - 182.99 520 - 791.99	0	0	0	0	0	0
Lower Earnings Limit 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	962.01 4167.01	2	2	0	2	13.8	13.8
Tax Year 2019/2020
Up to Lower Earnings Limit (LEL)	0 - 117.99 0 - 511.99	0	0	0	0	0	0
Lower Earnings Limit to Earnings Threshold (LEL - ET)	118 - 165.99 512 - 718.99	0	0	0	0	13.8	0
Earnings Threshold to Upper Earnings Limit (ET - UEL)	166 - 962 719 - 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 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

Loan Name	Loan Type	Threshold before deduction calculated £	Rate %

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