UK Payroll Facts 2019/20

Standard tax code is 1250L. This means £12,500 annual earnings allowance.

Tax Bands & Rates

2019-20
Bandwidths
Tax Rate
Taxable earnings
0-£37,500
20%
Taxable earnings
£37,501 – £100,000
40%
Taxable earnings
£100,000 – £150,000
40% reducing personal allowances
Taxable earnings over
£150,000
45% no allowances

Statutory Payments

Statutory Sick Pay up to 28 Weeks (no reimbursement)
£94.25 per week, £18.85 per day (5 day week)
Statutory Maternity/Adoption Pay paid for 39 Weeks
First 6 weeks 90% of average weekly earnings
then 33 weeks at £148.68 or average weekly earnings if less
Statutory Paternity Pay 1 or 2 consecutive weeks
£148.68 or average weekly earnings if less
Small Employer Threshold
Less than £45,000 of previous year’s NIC
Recover 100% plus 3% compensation
Large Employer
Only on SMP/SPP/SAP
92% recovery

National Minimum Wage

Rate Per Hour
April-2018
April-2019
age 16-17
£4.20
£4.35
age 18-20
£5.90
£6.15
age 21 to 24
£7.38
£7.70
Apprentice
3.70
3.90

National Living Wage

Rate Per Hour
£7.83
£8.21

National Insurance Earnings

Per Week
Per Month
Per Annum
Employees
Employers
Lower Earnings Limit (LEL)
£118
£512
£6,136
Nil
Nil
Primary Threshold (PT)
£166
£719
£8,632
12%
13.8%
Secondary Threshold (ST)
£166
£719
£8,632
12%
13.8%
Above Upper Earnings Limit (UEL)
£962
£4,167
£50,000
2%
13.8%

Less up to £3000 Annual Employment Allowance

Other rates

Statutory Redundancy maximum 20 weeks
06/04/2019 £508 per week
Student Loans:
Plan 1 earnings above £18,935.
Plan 2 earnings above £25,725
9% Deduction
New postgraduate loan(PGL) earnings above £21,000
6% Deduction
Childcare Vouchers (Salary Sacrifice)
Maximum £243 per month (£55 per week) 20%
Maximum £124 per month (£28 per week) 40%
Maximum £97 per month (£22 per week) 45%

Employee Vehicle Mileage Payments for business travel

Motor Cars and Vans
First 10,000 business miles*
45p per mile
Over 10,000 business miles
25p per mile
Motorcycles
24p per mile
Cycles
20p per mile

* For National Insurance purposes, the higher rate applies to all miles, not only the first 10,000.

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