{
  "title": "UK Statutory Rates 2026/27 — Complete Reference",
  "description": "Every UK statutory rate, threshold and band for the 2026/27 tax year: income tax, National Insurance, NLW/NMW, SSP, SMP/SPP/SAP, redundancy, pension auto-enrolment, state pension, student loan plans, ISA allowances, and Marriage Allowance. Cross-checked against Spring Budget 2026 and Autumn Statement 2025.",
  "publisher": "JobLabs (https://joblabs.ai)",
  "author": "Alex — 12-year UK recruiter",
  "license": "CC BY 4.0 — free to reuse with attribution to JobLabs",
  "citation": "JobLabs UK Statutory Rates 2026/27 dataset, https://joblabs.ai/data/uk-statutory-rates-2026-27/",
  "version": "2026.04",
  "lastUpdated": "2026-04-27",
  "nextUpdate": "2027-04",
  "sources": [
    "gov.uk (HMRC, DWP, BEIS)",
    "legislation.gov.uk",
    "Spring Budget 2026",
    "Autumn Statement 2025"
  ],
  "taxYear": "2026-27",
  "taxYearStart": "2026-04-06",
  "taxYearEnd": "2027-04-05",
  "incomeTaxRUK": {
    "region": "England, Wales, Northern Ireland",
    "personalAllowance": 12570,
    "personalAllowanceTaperStart": 100000,
    "personalAllowanceTaperEnd": 125140,
    "bands": [
      {
        "name": "Basic",
        "rate": 0.2,
        "threshold": 12571,
        "ceiling": 50270
      },
      {
        "name": "Higher",
        "rate": 0.4,
        "threshold": 50271,
        "ceiling": 125140
      },
      {
        "name": "Additional",
        "rate": 0.45,
        "threshold": 125141,
        "ceiling": null
      }
    ]
  },
  "incomeTaxScotland": {
    "region": "Scotland",
    "personalAllowance": 12570,
    "bands": [
      {
        "name": "Starter",
        "rate": 0.19,
        "threshold": 12571,
        "ceiling": 15397
      },
      {
        "name": "Basic",
        "rate": 0.2,
        "threshold": 15398,
        "ceiling": 27491
      },
      {
        "name": "Intermediate",
        "rate": 0.21,
        "threshold": 27492,
        "ceiling": 43662
      },
      {
        "name": "Higher",
        "rate": 0.42,
        "threshold": 43663,
        "ceiling": 75000
      },
      {
        "name": "Advanced",
        "rate": 0.45,
        "threshold": 75001,
        "ceiling": 125140
      },
      {
        "name": "Top",
        "rate": 0.48,
        "threshold": 125141,
        "ceiling": null
      }
    ]
  },
  "nationalInsuranceEmployee": {
    "primaryThreshold": 12570,
    "upperEarningsLimit": 50270,
    "rateMain": 0.08,
    "rateUpper": 0.02
  },
  "nationalInsuranceEmployer": {
    "secondaryThreshold": 5000,
    "rate": 0.15,
    "employmentAllowance": 10500
  },
  "nationalInsuranceSelfEmployed": {
    "smallProfitsThreshold": 6845,
    "lowerProfitsLimit": 12570,
    "upperProfitsLimit": 50270,
    "class2WeeklyVoluntary": 3.45,
    "class4RateMain": 0.06,
    "class4RateUpper": 0.02
  },
  "nationalLivingWage": {
    "effectiveFrom": "2026-04-01",
    "rates": [
      {
        "ageBracket": "21+",
        "hourlyGBP": 12.21,
        "label": "National Living Wage"
      },
      {
        "ageBracket": "18-20",
        "hourlyGBP": 10,
        "label": "National Minimum Wage (18-20)"
      },
      {
        "ageBracket": "Under 18",
        "hourlyGBP": 7.55,
        "label": "National Minimum Wage (under 18)"
      },
      {
        "ageBracket": "Apprentice (under 19)",
        "hourlyGBP": 7.55,
        "label": "Apprentice rate"
      }
    ],
    "accommodationOffsetDailyGBP": 10.66
  },
  "statutorySickPay": {
    "weeklyRateGBP": 118.75,
    "lowerEarningsLimitWeekly": 125,
    "maxWeeks": 28,
    "waitingDays": 3,
    "effectiveFromApr2026": "Day-1 entitlement (no waiting days), LEL removed"
  },
  "statutoryMaternityPay": {
    "weeks1to6RatePct": 0.9,
    "remainingWeeksRateGBP": 187.18,
    "totalWeeks": 39,
    "qualifyingPeriodWeeks": 26,
    "lowerEarningsLimitWeekly": 125
  },
  "statutoryPaternityPay": {
    "weeks": 2,
    "weeklyRateGBP": 187.18
  },
  "statutoryAdoptionPay": {
    "weeks1to6RatePct": 0.9,
    "remainingWeeksRateGBP": 187.18,
    "totalWeeks": 39
  },
  "statutoryParentalBereavementPay": {
    "weeks": 2,
    "weeklyRateGBP": 187.18
  },
  "statutoryNeonatalCarePay": {
    "effectiveFrom": "2025-04-06",
    "weeklyRateGBP": 187.18,
    "weeksMaxPerWeek": 12
  },
  "statutoryRedundancyPay": {
    "weeklyPayCapGBP": 700,
    "multipliers": [
      {
        "ageRange": "41+",
        "weeksPerYearService": 1.5
      },
      {
        "ageRange": "22-40",
        "weeksPerYearService": 1
      },
      {
        "ageRange": "Under 22",
        "weeksPerYearService": 0.5
      }
    ],
    "maxYearsService": 20,
    "maxStatutoryAmountGBP": 21000,
    "taxFreeThresholdGBP": 30000
  },
  "statutoryHoliday": {
    "weeksPerYear": 5.6,
    "daysFullTime": 28,
    "bankHolidaysIncluded": true
  },
  "pensionAutoEnrolment": {
    "qualifyingEarningsLowerWeekly": 120,
    "qualifyingEarningsUpperWeekly": 967,
    "qualifyingEarningsLowerAnnual": 6240,
    "qualifyingEarningsUpperAnnual": 50270,
    "earningsTriggerAnnual": 10000,
    "minEmployerContributionPct": 0.03,
    "minEmployeeContributionPct": 0.05,
    "minTotalContributionPct": 0.08,
    "ageRange": "22 to State Pension Age",
    "effectiveFromApr2026": "Auto-enrolment age likely drops to 18, LEL removed (per 2023 review)"
  },
  "statePension": {
    "fullNewStatePensionWeeklyGBP": 230.25,
    "fullNewStatePensionAnnualGBP": 11975.4,
    "triggerAge": "State Pension Age (currently 66, rising to 67 from 2026-2028)",
    "qualifyingYearsForFull": 35,
    "qualifyingYearsForMin": 10
  },
  "studentLoan": {
    "plan1": {
      "thresholdAnnual": 26065,
      "ratePct": 0.09
    },
    "plan2": {
      "thresholdAnnual": 28470,
      "ratePct": 0.09
    },
    "plan4": {
      "thresholdAnnual": 32745,
      "ratePct": 0.09
    },
    "plan5": {
      "thresholdAnnual": 25000,
      "ratePct": 0.09
    },
    "postgrad": {
      "thresholdAnnual": 21000,
      "ratePct": 0.06
    }
  },
  "isaAllowances": {
    "totalAnnualGBP": 20000,
    "cashIsa": 20000,
    "stocksAndSharesIsa": 20000,
    "innovativeFinanceIsa": 20000,
    "lifetimeIsa": 4000,
    "juniorIsa": 9000,
    "helpToBuyIsa": "closed to new accounts since 2019"
  },
  "marriageAllowance": {
    "transferableAmountGBP": 1260,
    "taxSavingMaxGBP": 252,
    "eligibility": "one partner earns under PA, other is basic-rate",
    "backdateYears": 4
  }
}