Stay ahead of the curve with our exclusive Tax Card for 2026/27!
This handy little card is your go-to resource for all the major tax rates in place for the upcoming year.
If you would like a physical copy, simply hit the button below, provide us with your address, and we will pop one in the post to you.
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National Insurance
Class 1 | |||
Weekly earnings | Employee rate | Weekly earnings | Employer rate |
Up to £242 | Nil* | Up to £96 | Nil |
£243 - £967 | 8% | Over £96 | 15%** |
Over £967 | 2% | ||
Over state pension age | 0% | Over state pension age | 15% |
* Entitlement to contribution-based benefits are retained for earnings between £123 and £242 per week.
** 0% for staff under 21 and apprentices under 25 on earnings up to £967 a week.
Class 1A | |||
On relevant benefits, including car and fuel benefits | 15% | ||
Class 3 | |||
Voluntary | £18.40 a week | ||
Class 2 | |||
Self-employed small profits threshold | £7,105 | ||
Lower profits limit | N/A | ||
Class 4* | |||
From 6 April: Self-employed on profits £12,570-£50,270 | 6% | ||
Over £50,270 | 2% | ||
* Exemption applies if the state retirement age is reached by 6 April 2026.
Employment Allowance
Employment Allowance | |||
Per employer, per year | £10,500 | ||
* One claim only for companies in a group or under common control. Not available if sole employee is a director.
Apprenticeship Levy
A 0.5% levy applies to your total pay bill, offset by an annual allowance of £15,000 (equivalent to 0.5% of £3 million). In practical terms, you pay nothing if your pay bill is at or below £3 million; if it exceeds this, you pay 0.5% on the entire bill minus the £15,000 allowance. Further conditions apply, so please contact us for advice.