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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 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 % |
---|---|
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 |
---|---|---|---|---|---|---|---|---|---|---|
2023/2024 | 5000.00 | 0.50 | 15000.00 | 1257L | 0T | 50 | 99.35 | 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
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 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 | 13.85 | 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 | 13.85 | 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 % |
---|---|---|---|
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 |
Payment Name | Number of Weeks | Rate Per Week £ |
---|---|---|
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 |
Frequency | Lower Threshold | Trigger Threshold | Upper Threshold |
---|---|---|---|
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 |
Frequency | Earnings Exceeding | Earnings Not Exceeding | Type | Deduction Rate (%) | Excess (%) |
---|---|---|---|---|---|
Effective Date 01/04/2007 | |||||
Weekly | 0 | 75 | Percentage | 0 |
|
Weekly | 75 | 135 | Percentage | 3 |
|
Weekly | 135 | 185 | Percentage | 5 |
|
Weekly | 185 | 225 | Percentage | 7 |
|
Weekly | 225 | 355 | Percentage | 12 |
|
Weekly | 355 | 505 | Percentage | 17 |
|
Weekly | 505 | 505 | Percentage | 17 | 50 |
2 Weekly | 0 | 150 | Percentage | 0 |
|
2 Weekly | 150 | 270 | Percentage | 3 |
|
2 Weekly | 270 | 370 | Percentage | 5 |
|
2 Weekly | 370 | 450 | Percentage | 7 |
|
2 Weekly | 450 | 710 | Percentage | 12 |
|
2 Weekly | 710 | 1010 | Percentage | 17 |
|
2 Weekly | 1010 | 1010 | Percentage | 17 | 50 |
Monthly | 0 | 220 | Percentage | 0 |
|
Monthly | 220 | 400 | Percentage | 3 |
|
Monthly | 400 | 540 | Percentage | 5 |
|
Monthly | 540 | 660 | Percentage | 7 |
|
Monthly | 660 | 1040 | Percentage | 12 |
|
Monthly | 1040 | 1480 | Percentage | 17 |
|
Monthly | 1480 | 1480 | Percentage | 17 | 50 |
Frequency | Earnings Exceeding | Earnings Not Exceeding | Type | Deduction Rate (%) | Excess (%) |
---|---|---|---|---|---|
Effective Date 01/04/2022 | |||||
Weekly | 0 | 105.00 | Percentage | 0 |
|
Weekly | 105.00 | 190.00 | Percentage | 3 |
|
Weekly | 190 | 260 | Percentage | 5 |
|
Weekly | 260 | 320 | Percentage | 7 |
|
Weekly | 320 | 505 | Percentage | 12 |
|
Weekly | 505 | 715 | Percentage | 17 |
|
Weekly | 715 |
| Percentage | 17 | 50 |
2 Weekly | 0 | 210 | Percentage | 0 |
|
2 Weekly | 210 | 380 | Percentage | 3 |
|
2 Weekly | 380 | 520 | Percentage | 5 |
|
2 Weekly | 520 | 640 | Percentage | 7 |
|
2 Weekly | 640 | 1010 | Percentage | 12 |
|
2 Weekly | 1010 | 1430 | Percentage | 17 |
|
2 Weekly | 1430 |
| Percentage | 17 | 50 |
Monthly | 0 | 430 | Percentage | 0 |
|
Monthly | 430 | 780 | Percentage | 3 |
|
Monthly | 780 | 1050 | Percentage | 5 |
|
Monthly | 1050 | 1280 | Percentage | 7 |
|
Monthly | 1280 | 2010 | Percentage | 12 |
|
Monthly | 2010 | 2860 | Percentage | 17 |
|
Monthly | 2860 |
| Percentage | 17 | 50 |
Frequency | Earnings Exceeding | Earnings Not Exceeding | Type | Deduction Rate (%) | Excess (%) |
---|---|---|---|---|---|
Effective Date 01/04/2013 | |||||
Weekly | 0 | 100 | Percentage | 0 |
|
Weekly | 100 | 160 | Percentage | 3 |
|
Weekly | 160 | 220 | Percentage | 5 |
|
Weekly | 220 | 270 | Percentage | 7 |
|
Weekly | 270 | 375 | Percentage | 11 |
|
Weekly | 375 | 520 | Percentage | 15 |
|
Weekly | 520 | - | Percentage | 20 |
|
2 Weekly | 0 | 200 | Percentage | 0 |
|
2 Weekly | 200 | 320 | Percentage | 3 |
|
2 Weekly | 320 | 440 | Percentage | 5 |
|
2 Weekly | 440 | 540 | Percentage | 7 |
|
2 Weekly | 540 | 750 | Percentage | 11 |
|
2 Weekly | 750 | 1040 | Percentage | 15 |
|
2 Weekly | 1040 | - | Percentage | 20 |
|
Monthly | 0 | 430 | Percentage | 0 |
|
Monthly | 430 | 690 | Percentage | 3 |
|
Monthly | 690 | 950 | Percentage | 5 |
|
Monthly | 950 | 1160 | Percentage | 7 |
|
Monthly | 1160 | 1615 | Percentage | 11 |
|
Monthly | 1615 | 2240 | Percentage | 15 |
|
Monthly | 2240 | - | Percentage | 20 |
|
Frequency | Earnings Exceeding | Earnings Not Exceeding | Type | Deduction Rate (%) | Excess (%) |
---|---|---|---|---|---|
Effective Date 01/04/2013 | |||||
Weekly | 0 | 100 | Percentage | 5 |
|
Weekly | 100 | 160 | Percentage | 6 |
|
Weekly | 160 | 220 | Percentage | 10 |
|
Weekly | 220 | 270 | Percentage | 14 |
|
Weekly | 270 | 375 | Percentage | 22 |
|
Weekly | 375 | 520 | Percentage | 30 |
|
Weekly | 520 | - | Percentage | 40 |
|
2 Weekly | 0 | 200 | Percentage | 5 |
|
2 Weekly | 200 | 320 | Percentage | 6 |
|
2 Weekly | 320 | 440 | Percentage | 10 |
|
2 Weekly | 440 | 540 | Percentage | 14 |
|
2 Weekly | 540 | 750 | Percentage | 22 |
|
2 Weekly | 750 | 1040 | Percentage | 30 |
|
2 Weekly | 1040 | - | Percentage | 40 |
|
Monthly | 0 | 430 | Percentage | 5 |
|
Monthly | 430 | 690 | Percentage | 6 |
|
Monthly | 690 | 950 | Percentage | 10 |
|
Monthly | 950 | 1160 | Percentage | 14 |
|
Monthly | 1160 | 1615 | Percentage | 22 |
|
Monthly | 1615 | 2240 | Percentage | 30 |
|
Monthly | 2240 | - | Percentage | 40 |
|
Frequency | Earnings Exceeding | Earnings Not Exceeding | Type | Deduction Rate (£) | Excess (%) |
---|---|---|---|---|---|
Effective Date 06/04/2023 | |||||
Weekly | 0 | 150.94 | Value | 0 | 0 |
Weekly | 150.94 | 545.57 | Value | 4 | 19 |
Weekly | 545.57 | 820.21 | Value | 74.98 | 23 |
Weekly | 820.21 |
| Value | 138.15 | 50 |
2 Weekly | 0 | 301.88 | Value | 0 | 0 |
2 Weekly | 301.88 | 1091.14 | Value | 8 | 19 |
2 Weekly | 1091.14 | 1640.42 | Value | 149.96 | 23 |
2 Weekly | 1640.42 |
| Value | 276.30 | 50 |
Monthly | 0 | 655.83 | Value | 0 | 0 |
Monthly | 655.83 | 2370.49 | Value | 15 | 19 |
Monthly | 2370.49 | 3563.83 | Value | 325.79 | 23 |
Monthly | 3563.83 |
| Value | 600.25 | 50 |
Effective Date 06/04/2022 | |||||
Weekly | 0 | 130.73 | Value | 0 | 0 |
Weekly | 130.73 | 472.54 | Value | 4 | 19 |
Weekly | 472.54 | 710.42 | Value | 64.94 | 23 |
Weekly | 710.42 |
| Value | 119.66 | 50 |
2 Weekly | 0 | 261.46 | Value | 0 | 0 |
2 Weekly | 261.46 | 945.08 | Value | 8 | 19 |
2 Weekly | 945.08 | 1420.84 | Value | 129.89 | 23 |
2 Weekly | 1420.84 |
| Value | 239.31 | 50 |
Monthly | 0 | 566.51 | Value | 0 | 0 |
Monthly | 566.51 | 2047.65 | Value | 15 | 19 |
Monthly | 2047.65 | 3078.47 | Value | 281.42 | 23 |
Monthly | 3078.47 |
| Value | 518.51 | 50 |
Effective Date 06/04/2019 | |||||
Weekly | 0 | 122.28 | Value | 0 |
|
Weekly | 122.28 | 442 | Value | 4 | Deduction rate value or 19% of earnings exceeding 122.28, whichever is the greater. |
Weekly | 442 | 664.50 | Value | 60.75 | Deduction rate value plus 23% of earnings exceeding 442.00. |
Weekly | 664.50 |
| Value | 111.92 | Deduction rate value plus 50% of earnings exceeding 664.50. |
2 Weekly | 0 | 244.56 | Value | 0 |
|
2 Weekly | 244.56 | 884 | Value | 8 | Deduction rate value or 19% of earnings exceeding 244.56, whichever is the greater. |
2 Weekly | 884 | 1329 | Value | 121.49 | Deduction rate value plus 23% of earnings exceeding 884.00. |
2 Weekly | 1329 |
| Value | 223.84 | Deduction rate value plus 50% of earnings exceeding 1329.00. |
Monthly | 0 | 529.90 | Value | 0 |
|
Monthly | 529.90 | 1915.32 | Value | 15 | Deduction rate value or 19% of earnings exceeding 529.90, whichever is the greater. |
Monthly | 1915.32 | 2879.52 | Value | 263.23 | Deduction rate value plus 23% of earnings exceeding 1915.32. |
Monthly | 2879.52 |
| Value | 485 | Deduction rate value plus 50% of earnings exceeding 2879.52. |
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