Tax Rates and Thresholds for 2025-26

Tax Rates and Thresholds

England and Northern Ireland

The standard employee personal allowance for the 2025 to 2026 tax year is:

£242 per week
£1,048 per month
£12,570 per year

Scotland

The standard employee personal allowance for the 2025 to 2026 tax year is:

£242 per week
£1,048 per month
£12,570 per year

Wales

The standard employee personal allowance for the 2025 to 2026 tax year is:

£242 per week
£1,048 per month
£12,570 per year

Emergency Tax

The emergency tax codes from 6th April 2025 are:

Need help? Support is available at 0345 9390019 or [email protected].

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How do I start processing 2026-27 payroll?Starting the new tax year - FAQs Importing From 24-25 BrightPay Importing From 2025-26 into 2026-27 BrightPay

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Expenses & Benefits

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Year End - Frequently Asked Questions Year End Checklist for Tax Year 2025-26 Year End - Support Hub 2025-26 Year End - Video Tutorial Year-End Procedure for Tax Year 2025-26 - 5 Step Guide

Rates & Thresholds at a Glance

Rates & Thresholds at a Glance 2023-24 Rates & Thresholds at a Glance 2024-25 Rates & Thresholds at a Glance 2025-26

Tax

Tax Codes - Overview Tax Rates and Thresholds for 2025-26 Tax Rates and Thresholds for 2024-25 Scottish Rate of Income Tax (SRIT)Welsh Rate of Income Tax 50% Overriding Regulatory Limit

National Insurance

NIC Category Letters NIC Thresholds & Rates for 2025-26 NIC Thresholds & Rates for 2024-25 State Pension Age & BrightPay Directors' NIC Directors' NIC - where appointed during the Tax Year

National Minimum Living Wage

National Minimum Wage and National Living Wage - April 2025 National Minimum Wage and National Living Wage - April 2024

Mileage Allowance Payments (MAPs)Employment Allowance Apprenticeship Levy Termination Awards & Sporting Testimonials Gender Pay Gap Reporting Statutory Payments

Statutory Payment Rates for 2025-26 Statutory Payment Rates for 2024-25 Statutory Maternity Pay Statutory Adoption Pay Statutory Paternity Pay (Birth)Statutory Paternity Pay (Adoption)Statutory Shared Parental Pay (Birth)Statutory Shared Parental Pay (Adoption)Statutory Parental Bereavement Pay Statutory Neo-Natal Pay

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Manager's Portal

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Employment Verification

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Importing Information From Connect into BrightPay cloud

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Client Payroll Requests

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TimeKeeper Integration with BrightPay TimeKeeper and BrightPay Video Tutorials

Release Notes Bureau Enhancement Features - Useful Functionality for Payroll Bureaus or Accountants

Bureau Statistics Report Batch Processing PayrollBatch Processing Payroll Entry and Approval Requests

Tax Rates and Thresholds for 2025-26

Tax Rates and Thresholds

England and Northern Ireland

Scotland

Wales

Emergency Tax

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