Every statutory figure this site uses, for the 2026-27 tax year, last checked against source on 5 September 2026. Generated from the same data the calculators read, so it cannot drift from them.
Redundancy
Figure
England, Scotland & Wales
Northern Ireland
Weekly pay cap
£751
£783
Maximum statutory payment
£22,530
£23,490
Maximum years counted
20
20
Tax-free threshold
£30,000
£30,000
Income tax
Figure
England, Scotland & Wales
Northern Ireland
Personal allowance
£12,570
£12,570
Allowance taper starts
£100,000
£100,000
Tax bands
3
3
National Insurance (employee)
Figure
England, Scotland & Wales
Northern Ireland
Primary threshold
£12,570
£12,570
Upper earnings limit
£50,270
£50,270
Main rate
8%
8%
Statutory pay
Figure
England, Scotland & Wales
Northern Ireland
Lower earnings limit (weekly)
£129
£129
Family pay weekly rate
£194.32
£194.32
Statutory sick pay weekly rate
£123.25
£123.25
Sick pay as a share of earnings
80%
80%
Holiday and notice
Figure
England, Scotland & Wales
Northern Ireland
Statutory annual leave
5.6 weeks
5.6 weeks
Maximum statutory leave
28 days
28 days
Irregular hours accrual
12.07%
12.07%
Maximum statutory notice
12 weeks
12 weeks
Scottish income tax bands
Band
Rate
Starter rate
19%
Basic rate
20%
Intermediate rate
21%
Higher rate
42%
Advanced rate
45%
Top rate
48%
National Minimum Wage
Age or status
Hourly rate
National Living Wage (21 and over)
£12.71
18 to 20
£10.85
16 to 17
£8.00
Apprentice
£8.00
Student loan repayment thresholds
Plan
Annual threshold
Rate above it
Plan 1
£26,900
9%
Plan 2
£29,385
9%
Plan 4 (Scotland)
£33,795
9%
Plan 5
£25,000
9%
Postgraduate Loan
£21,000
6%
Every figure above links to its source on our sources page. If any of them is wrong, please tell us — corrections are the most useful thing this site receives.
I write the guides on HoursHQ and check every statutory figure against GOV.UK, Acas and the legislation itself before it goes live. Where the law is genuinely unclear, I say so rather than guessing.