DCS Payroll
Reference guide to UK payroll tax rates and thresholds for the current tax year.
Rates and thresholds in effect from 6 April 2025 to 5 April 2026.
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Threshold | Rate |
|---|---|
| Below Lower Earnings Limit (£6,396/yr) | 0% |
| Primary Threshold to Upper Earnings Limit (£12,570 – £50,270/yr) | 8% |
| Above Upper Earnings Limit | 2% |
| From April 2025 | Rate |
|---|---|
| Secondary Threshold (£5,000/yr) | 0% below |
| Above £5,000/yr | 15% |
| Employment Allowance | Up to £10,500 |
| Category | Rate per hour |
|---|---|
| National Living Wage (21+) | £12.21 |
| 18–20 year olds | £10.00 |
| 16–17 year olds | £7.55 |
| Apprentices | £7.55 |
| Payment | Rate |
|---|---|
| Statutory Sick Pay (SSP) | £118.75/week |
| Statutory Maternity Pay (SMP) – first 6 weeks | 90% of average weekly earnings |
| SMP – remaining 33 weeks | £187.18/week or 90% AWE (whichever lower) |
| Statutory Paternity Pay | £187.18/week or 90% AWE |
Rates and thresholds that applied from 6 April 2024 to 5 April 2025.
| Band | Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
| Threshold | Rate |
|---|---|
| Below Lower Earnings Limit (£6,396/yr) | 0% |
| Primary Threshold to Upper Earnings Limit (£12,570 – £50,270/yr) | 10% |
| Above Upper Earnings Limit | 2% |
| 2024–25 | Rate |
|---|---|
| Secondary Threshold (£9,100/yr) | 0% below |
| Above £9,100/yr | 13.8% |
| Employment Allowance | Up to £5,000 |
| Category | Rate per hour |
|---|---|
| National Living Wage (21+) | £11.44 |
| 18–20 year olds | £8.60 |
| 16–17 year olds | £6.40 |
| Apprentices | £6.40 |
| Payment | Rate |
|---|---|
| Statutory Sick Pay (SSP) | £116.75/week |
| Statutory Maternity Pay (SMP) – first 6 weeks | 90% of average weekly earnings |
| SMP – weeks 7 onwards | £184.03/week or 90% AWE (whichever lower) |
| Statutory Paternity Pay | £184.03/week or 90% AWE |
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