Reference: Rates, Thresholds and Tools

If you employ staff, you need to understand the current PAYE (Pay As You Earn) and National Insurance rates and thresholds to run payroll correctly. This article sets out all the key figures for the 2025/26 tax year, including tax rates for England, Scotland and Wales, National Insurance...

4 min read

If you need to check historical PAYE tax rates, National Insurance thresholds, or National Minimum Wage figures from previous years, this reference guide provides the key numbers from 2019/20 through to 2023/24. You might need these figures to correct payroll errors, verify pa...

6 min read

If you run payroll for your business, you'll need to issue certain forms to employees and HMRC throughout the year. The most common are the P45 (when someone leaves), P60 (at the end of each tax year), and P11D (for employee benefits). While HMRC provides official versions of...

5 min read

If you employ staff who are entitled to statutory maternity, paternity, adoption, or parental bereavement pay, you need to work out when their entitlement begins and what period of employment qualifies them for payment. HMRC publishes reference tables that help you calculate t...

5 min read

As an employer, you need to verify that employees' National Insurance numbers are correct before processing their payroll. HMRC provides a free online service called Basic PAYE Tools that allows you to check whether an employee's National Insurance number is valid and matches...

4 min read