** Personal Allowance, income tax bands and Higher Rate Threshold frozen until April 2026**
Marriage Allowance - £1,260 Blind Person’s Allowance - £2,520
• •
• Married Couple’s Allowance – max. £9,125, min. £3,530
Income tax bands for Scotland:
Starter rate (19%): Basic rate (20%):
£1 to £2,097
• • • • •
£2,098 to £12,726 £12,727 to £31,092 £31,093 to £150,000
Intermediate rate (21%)
Higher rate (41%): Top rate (46%):
over £150,000
Welsh Rates of Income Tax (WRIT) – 10p in the pound
National Insurance (NI) weekly limits and thresholds
• Lower Earnings Limit (LEL) - £120 (unchanged) • Primary Threshold (PT) - £184 (increase from £183) • Secondary Threshold (ST) - £170 (increase from £169) • Upper Earnings Limit (UEL) - £967 (increase from £962) • Upper Secondary Threshold (UST) - £967 (increase from £962) • Apprentice Upper Secondary Threshold (AUST) - £967 (increase from £962)
Statutory payment rates (weekly)
Statutory Maternity Pay (SMP) – •
•
First six weeks – 90% of Average Weekly Earnings (AWE) • Remaining weeks - £151.97 or 90% of AWE (whichever is lower)
Statutory Adoption Pay (SAP) – •
•
First six weeks – 90% of AWE
• Remaining weeks - £151.97 or 90% of AWE (whichever is lower)
• Shared Parental Pay (ShPP) - £151.97 or 90% of AWE (whichever is lower) • Statutory Paternity Pay (SPP) - £151.97 or 90% of AWE (whichever is lower) • Statutory Parental Bereavement Pay (SPBP) - £151.97 or 90% of AWE (whichever is lower)
Statutory Sick Pay (SSP)
£96.35 per week
•
Statutory Redundancy Pay
• The prescribed cap on weekly pay will increase to £544. Consequently, statutory redundancy pay will increase, with the maximum payment increasing to £16,320
Student Loan Thresholds
Plan one - £19,895 Plan two - £27,295
• • • •
NEW Plan four - £25,000
Post Graduate Loan - £21,000
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Italian hospital employee accused of skipping work on full pay for 15 years 23 April 2021
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 18 of 60
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