England and Northern Ireland
The standard employee personal allowance for the 2025 to 2026 tax year is:
£242 per week
£1,048 per month
£12,570 per year
| Band | Allowance | Tax 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% |
Scotland
The standard employee personal allowance for the 2025 to 2026 tax year is:
£242 per week
£1,048 per month
£12,570 per year
| Band | Allowance | Tax Rate |
| Personal Allowance | Up to £12,570 | 0% |
| Starter Tax Rate | £12,571 to £15,397 | 19% |
| Basic Tax Rate | £15,398 to £27,491 | 20% |
| Intermediate Tax Rate | £27,492 to £43,662 | 21% |
| Higher Tax Rate | £43,663 to £75,000 | 42% |
| Advanced Tax Rate | £75,001 to £125,140 | 45% |
| Top Tax Rate | Over £125,140 | 48% |
Wales
The standard employee personal allowance for the 2025 to 2026 tax year is:
£242 per week
£1,048 per month
£12,570 per year
| Band | Allowance | Tax 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% |
Emergency Tax
The emergency tax codes from 6th April 2025 are:
Class 1 National Insurance Thresholds
| Per Week | Per Month | Per Year | |
| Lower Earnings Limit | £125 | £542 | £6,500 |
| Primary Threshold | £242 | £1,048 | £12,570 |
| Secondary Threshold | £96 | £417 | £5,000 |
| Freeport Upper Secondary Threshold | £481 | £2,083 | £25,000 |
| Investment Zone Upper Secondary Threshold | £481 | £2,083 | £25,000 |
| Upper Secondary Threshold (under 21) | £967 | £4,189 | £50,270 |
| Apprentice Upper Secondary Threshold (under 25) | £967 | £4,189 | £50,270 |
| Veterans Upper Secondary Threshold | £967 | £4,189 | £50,270 |
| Upper Earnings Limit | £967 | £4,189 | £50,270 |
Class 1 National Insurance Rates
Employee (Primary) contribution rates:
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Employer (Secondary) contribution rates:
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Class 1A National Insurance Rate for Expenses and Benefits
The National Insurance Class 1A rate on expenses and benefits for 2025 to 2026 is 15%
Class 1A National Insurance Rate for Termination Awards and Sporting Testimonials
The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2025 to 2026 is 15%
Minimum Wage Rates from 1st April 2025
Student and Postgraduate Loan Rates 2025-26
Statutory Payments
These rates apply from 6th April 2025
Statutory Sick Pay (SSP)
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