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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 1 December 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 30 January 2026

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025

Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.

A disability premium is extra money if you’re under Pension Credit age and registered blind or getting certain benefits - what you get, eligibility, apply

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 7 February 2022

How to stop or start paying the reduced rate of National Insurance (NI) as a married woman or widow, how it affects your benefits.