UK statutory rates 2026/27

Name: UK statutory rates 2026/27
Creator: HoursHQ
License: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

Every statutory figure this site uses, for the 2026-27 tax year, last checked against source on 21 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

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%
Rate above the upper earnings limit	2%	2%

National Insurance (employer)

Figure	England, Scotland & Wales	Northern Ireland
Rate	15%	15%
Secondary threshold	£5,000	£5,000
Employment Allowance	£10,500	£10,500

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

Workplace pensions (automatic enrolment)

Figure	England, Scotland & Wales	Northern Ireland
Earnings trigger for enrolment	£10,000	£10,000
Qualifying earnings, lower limit	£6,240	£6,240
Qualifying earnings, upper limit	£50,270	£50,270
Minimum employer contribution	3%	3%
Minimum total contribution	8%	8%

Mileage allowance (own vehicle, per business mile)

Figure	England, Scotland & Wales	Northern Ireland
Car or van, first 10,000 miles	55p	55p
Car or van, after 10,000 miles	25p	25p
Motorcycle	24p	24p
Bicycle	20p	20p
Each passenger carried	5p	5p

Income tax bands: England, Wales and Northern Ireland

Band	Rate	Taxable income above the personal allowance
Basic rate	20%	Up to £37,700
Higher rate	40%	£37,701 to £125,140
Additional rate	45%	Above £125,140

Income tax bands: Scotland

Band	Rate	Taxable income above the personal allowance
Starter rate	19%	Up to £3,967
Basic rate	20%	£3,968 to £16,956
Intermediate rate	21%	£16,957 to £31,092
Higher rate	42%	£31,093 to £62,430
Advanced rate	45%	£62,431 to £125,140
Top rate	48%	Above £125,140

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

Accommodation offset: £11.10 a day, up to £77.70 a week. This is the most an employer can count towards minimum wage pay for accommodation it provides; charging more than this reduces the pay that counts.

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.

Nathan Cole

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.