PAYE rates, thresholds, allowances, etc for employers in 2025/26 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel benefits-in-kind.
Areas covered
Of particular interest to employers, this guidance for tax year 2025/26 comprises income tax personal allowances and rates, national insurance contributions (NIC) thresholds and rates, employment allowance, apprenticeship levy, statutory sick pay and statutory child-related payments, pensions allowances and auto-enrolment pay reference period thresholds, student loan thresholds and recovery rates, national minimum and living wage (NMW/NLW) rates, and car, van and fuel benefits-in-kind.
