Weekly benefit Basic State Pension New State Pension Selected Rates Statutory pay standard rates
2021/22 2020/21
£
£
137.60 179.60
134.25 175.20
- average weekly earnings £120 (£120) or over
Sick Pay
96.35 151.97 151.97 151.97
95.85 151.20 151.20 151.20
Maternity/Adoption Pay Shared Parental Pay Paternity Pay
National Living Wage and National Minimum Wage Age From 1 April 2021 £8.91 £8.36 £6.56 £4.62
NLW 21-22 18-20 16-17 Apprentices £4.30 Applies to apprentices under 19, or 19 and over in the first year of apprenticeship. NLW applies to those aged 23 and over.
Key Dates and Deadlines Payment Dates Income Tax and Class 4 NIC 1st payment on account 31 January 2nd payment on account 31 July
2021/22 2020/21
2022 2022 2023 2023 2023 2022
2021 2021 2022 2022 2022
Balancing payment Capital Gains Tax Class 1A NIC Class 2 NIC
31 January 31 January 31 January 19 July
2021 Corporation Tax – 9 months and one day after the end of accounting period (quarterly instalments if large company)
2020/21 Returns Filing Deadlines: 31 May 2021 - P60s to employees
6 July 2021 - P11D and P11D(b) and copies to employees 31 October 2021 - paper Self Assessment Tax Return (SATR) 30 December 2021 - SATR Online where outstanding tax (subject to cap) to be included in 2022/23 PAYE code 31 January 2022 - SATR Online
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