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Historical Rates and Thresholds

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...

Introduction

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 past calculations, or complete late submissions.

Why you might need historical rates

Employers sometimes need to look back at previous tax years' figures to:

  • Correct errors in past payroll runs
  • Calculate arrears or back pay
  • Complete late or amended PAYE returns
  • Verify National Insurance contributions
  • Check National Minimum Wage compliance for previous periods

Your payroll software will handle current year calculations automatically, but you'll need these historical figures for any retrospective work.

PAYE tax rates and thresholds

Personal Allowance

The employee Personal Allowance (the amount employees can earn before paying Income Tax) has changed over recent years:

2019/20 and 2020/21:

  • £12,500 per year (£240 per week, £1,042 per month)

2021/22 onwards:

  • £12,570 per year (£242 per week, £1,048 per month)

England and Northern Ireland tax rates

2019/20 and 2020/21:

  • Basic rate: 20% on earnings above Personal Allowance up to £37,500
  • Higher rate: 40% on earnings from £37,501 to £150,000
  • Additional rate: 45% on earnings above £150,000

2021/22 and 2022/23:

  • Basic rate: 20% on earnings above Personal Allowance up to £37,700
  • Higher rate: 40% on earnings from £37,701 to £150,000
  • Additional rate: 45% on earnings above £150,000

2023/24:

  • Basic rate: 20% up to £37,700
  • Higher rate: 40% from £37,701 to £125,140
  • Additional rate: 45% above £125,140

Scotland tax rates

Scotland has used a different rate structure with more bands:

2019/20:

  • Starter rate: 19% on earnings above Personal Allowance up to £2,049
  • Basic rate: 20% from £2,050 to £12,444
  • Intermediate rate: 21% from £12,445 to £30,930
  • Higher rate: 41% from £30,931 to £150,000
  • Top rate: 46% above £150,000

2020/21:

  • Starter rate: 19% up to £2,085
  • Basic rate: 20% from £2,086 to £12,658
  • Intermediate rate: 21% from £12,659 to £30,930
  • Higher rate: 41% from £30,931 to £150,000
  • Top rate: 46% above £150,000

2021/22:

  • Starter rate: 19% up to £2,097
  • Basic rate: 20% from £2,098 to £12,726
  • Intermediate rate: 21% from £12,727 to £31,092
  • Higher rate: 41% from £31,093 to £150,000
  • Top rate: 46% above £150,000

2022/23:

  • Starter rate: 19% up to £2,162
  • Basic rate: 20% from £2,163 to £13,118
  • Intermediate rate: 21% from £13,119 to £31,092
  • Higher rate: 41% from £31,093 to £150,000
  • Top rate: 46% above £150,000

2023/24:

  • Starter rate: 19% up to £2,162
  • Basic rate: 20% from £2,163 to £13,118
  • Intermediate rate: 21% from £13,119 to £31,092
  • Higher rate: 42% from £31,093 to £125,140
  • Top rate: 47% above £125,140

Wales tax rates

Wales has followed the same structure as England and Northern Ireland throughout these years, with identical rates and thresholds.

National Insurance thresholds

National Insurance has several thresholds that determine when contributions become payable:

Lower Earnings Limit (LEL)

This is the minimum an employee must earn before their earnings count towards National Insurance benefits:

  • 2019/20: £6,136 per year (£118 per week)
  • 2020/21: £6,240 per year (£120 per week)
  • 2021/22: £6,240 per year (£120 per week)
  • 2022/23: £6,396 per year (£123 per week)
  • 2023/24: £6,396 per year (£123 per week)

Primary Threshold (employee contributions start)

Employees start paying National Insurance when their earnings exceed this amount:

  • 2019/20: £8,632 per year (£166 per week)
  • 2020/21: £9,500 per year (£183 per week)
  • 2021/22: £9,568 per year (£184 per week)
  • 2022/23: £9,880 per year initially, then £12,570 per year from 6 July 2022 (£242 per week)
  • 2023/24: £12,570 per year (£242 per week)

Secondary Threshold (employer contributions start)

Employers start paying National Insurance when employee earnings exceed this amount:

  • 2019/20: £8,632 per year (£166 per week)
  • 2020/21: £8,788 per year (£169 per week)
  • 2021/22: £8,840 per year (£170 per week)
  • 2022/23: £9,100 per year (£175 per week)
  • 2023/24: £9,100 per year (£175 per week)

Upper Earnings Limit (UEL)

This is the point at which the employee National Insurance rate reduces:

  • 2019/20 and 2020/21: £50,000 per year (£962 per week)
  • 2021/22, 2022/23, and 2023/24: £50,270 per year (£967 per week)

National Insurance rates

Employee (primary) contributions

Standard Category A rates for most employees:

2019/20, 2020/21, and 2021/22:

  • 0% on earnings up to Primary Threshold
  • 12% on earnings between Primary Threshold and Upper Earnings Limit
  • 2% on earnings above Upper Earnings Limit

2022/23:

  • From 6 April to 5 November 2022: 13.25% main rate, 3.25% above UEL
  • From 6 November 2022 to 5 April 2023: 12% main rate, 2% above UEL

2023/24:

  • From 6 April 2023 to 5 January 2024: 12% main rate, 2% above UEL
  • From 6 January 2024 to 5 April 2024: 10% main rate, 2% above UEL

Employer (secondary) contributions

Standard Category A rates:

  • 2019/20, 2020/21, and 2021/22: 13.8% on all earnings above Secondary Threshold
  • 2022/23: 15.05% from 6 April to 5 November 2022, then 13.8% from 6 November 2022 to 5 April 2023
  • 2023/24: 13.8% on all earnings above Secondary Threshold

Reduced rates apply for employees under 21, apprentices under 25, and (from 2021/22) veterans, with employer contributions only payable above higher thresholds.

Class 1A and 1B National Insurance

Class 1A National Insurance applies to expenses and benefits you provide to employees (such as company cars or health insurance). Class 1B applies if you have a PAYE Settlement Agreement.

The rate has been consistent across all these years:

  • 2019/20 to 2023/24: 13.8%

From 2020/21 onwards, Class 1A also applies to termination awards exceeding £30,000 and sporting testimonial payments exceeding £100,000.

National Minimum Wage

From 1 April 2019, the National Minimum Wage rates were:

  • National Living Wage (25 and above): £8.21 per hour
  • Aged 21 to 24: £7.70 per hour
  • Aged 18 to 20: £6.15 per hour
  • Under 18 (above school leaving age): £4.35 per hour
  • Apprentices (under 19, or 19+ in first year): £3.90 per hour

For rates from subsequent years, refer to the current National Minimum Wage guidance, as these change annually each April.

Emergency tax codes

Emergency tax codes are used when HMRC doesn't have enough information about an employee's tax position. The codes have changed to reflect Personal Allowance increases:

  • 2019/20 and 2020/21: 1250L W1, 1250L M1, 1250L X
  • 2021/22 onwards: 1257L W1, 1257L M1, 1257L X

Sources

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.

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