Class 1 National Insurance thresholdsĪpprentice upper secondary threshold (apprentice under 25)Ĭlass 1 National Insurance rates Employee (primary) contribution ratesĭeduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE. You can only make National Insurance deductions on earnings above the lower earnings limit. The emergency tax codes from 6 April 2021 are:įind out more about emergency tax codes. England and Northern Ireland PAYE tax rates and thresholdsĮnglish and Northern Irish basic tax rateĢ0% on annual earnings above the PAYE tax threshold and up to £37,700Įnglish and Northern Irish higher tax rateĤ0% on annual earnings from £37,701 to £150,000Įnglish and Northern Irish additional tax rateġ9% on annual earnings above the PAYE tax threshold and up to £2,097Ģ0% on annual earnings from £2,098 to £12,726Ģ1% on annual earnings from £12,727 to £31,092Ĥ1% on annual earnings from £31,093 to £150,000 The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance. Your payroll software will calculate how much tax and National Insurance to deduct from your employees’ pay. You normally operate PAYE as part of your payroll so HMRC can collect Income Tax and National Insurance from your employees. PAYE tax and Class 1 National Insurance contributions Interest - non-first-time buyers single person (max.Unless otherwise stated, the following figures apply from 6 April 2021 to 5 April 2022. Interest - first-time buyers (allowable for first 7 years) widowed person or surviving civil partner Interest - first-time buyers (allowable for first 7 years) married or in a civil partnership Interest - first-time buyers (allowable for first 7 years) single (max.) Rent Tax Credit - jointly assessed married couple or civil partners (max) Incapacitated Child Tax Credit - income limit of childīlind Tax Credit - one spouse or civil partner blindīlind Tax Credit - both spouses or civil partners blind Widowed Parent 5th year after death of spouse or civil partnerĪge Tax Credit if single, widowed or surviving civil partnerĪge Tax Credit if married or in a civil partnershipĮmployed Person taking care of an incapacitated individual (max.) Widowed Parent 4th year after death of spouse or civil partner
Widowed Parent 3rd year after death of spouse or civil partner Widowed Parent 2nd year after death of spouse or civil partner Widowed Person or Surviving Civil Partner - bereavement year Widowed Person or Surviving Civil Partner without dependent child(ren) Widowed Person or Surviving Civil Partner with dependent child(ren) This increase cannot be transferred between spouses or civil partners.Ĭredits, allowances and reliefs for the years 2020 to 2024 Personal circumstances
Note: The increase in the rate band is capped at the lower of €33,000 or the income of the lower earner. Married or in a civil partnership (both spouses or civil partners with income)
Married or in a civil partnership (one spouse or civil partner with income) Single or widowed or surviving civil partner, qualifying for Single Person Child Carer Credit
Single or widowed or surviving civil partner, without qualifying children Rates and bands for the years 2020 to 2024 Personal circumstances