Payroll Tax Rates | HR Rates | FY 2025-26 | Moorepay
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THE LATEST INFORMATION

Payroll & HR rates

Tax year 2025-2026

From the current rate of National Minimum Wage, to 25-26 tax bands, the latest pension triggers and thresholds, and so much more! It's all here to help you and your business stay compliant with the latest payroll & HR legislation.

  • Tax & NI
  • Statutory payments
  • General
  • Company cars & vans
  • Related blog posts
  • Download Tax Fact Card

Tax & NI

  • Tax and National Insurance Changes Effective April 2025
  • Class 1 National Insurance rates Effective FY 25-26
  • Class 1 National Insurance thresholds Effective April 2025
  • National Insurance Rates and Earnings Limits Effective April 2025
  • Income Tax bands Effective 6 April 2025
  • UK Income Tax allowances Effective 6 April 2025
  • UK-wide emergency tax codes Effective 6 April 2025

Statutory payments

  • National Minimum Wage Effective 1 April 2025
  • The Real Living Wage Effective April 2025

Statutory rates

  • Statutory Maternity, Paternity, Adoption, Shared Parental Neonatal Care and Parental Bereavement Pay Effective 6 April 2025
  • Statutory Sick Pay (SSP) rate Effective 6 April 2025

General

  • The full State Pension amount Effective 6 April 2025
  • Student Loan & Postgraduate Loan rates and thresholds Effective 6 April 2025
  • Automatic enrolment rates Effective 6 April 2025
  • Useful dates for payroll teams in 2025-26 2025-2026

Company cars & vans

  • Company car and van CO2 emissions rates and bands Effective 6 April 2025
  • Advisory fuel rates Effective 2025-26
  • Capital Allowances: Extension of First Year Allowances for cars, zero emission goods vehicles & equipment for gas refuelling Effective April 2021-26
  • Van benefit charge and fuel benefit charges for cars & vans Effective 6 April 2025
  • Mileage allowance payments Effective April 6 2025

Also of interest?

  • What the Autumn Budget means for HR & payroll
  • Is your business taking ‘reasonable steps’ to prevent sexual harassment?
  • Holiday entitlement calculator – calculations made easy
  • Your guide to paternity leave and pay
Tax fact card 2025 – 2026

Tax fact card 2025 – 2026

Download your FREE tax fact card to find out the latest changes to payroll tax & legislation...

Download Guide

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What happens to someone’s private or company pension when they go on maternity leave? The basics Due to Auto-Enrolment, all employers have to enrol their staff into a company pension scheme and…

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The National Insurance threshold increase: better late than never?

Some changes in National Insurance, the Employment Allowance, and income tax will significantly impact payroll professionals - as well as 70% of households in the UK. In the Spring Statement…

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Should you offer enhanced maternity or paternity pay to your employees?

Data shows that nearly two thirds of UK businesses offer maternity pay above the statutory minimum, and three-fifths offer enhanced paternity pay. But would it be effective – and cost…

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Case law | Sleep-in shifts: what hours count for the National Minimum Wage?

This case concerns the appropriate rate of pay for a worker when completing a ‘sleep-in’ shift and being on-call for the purposes of the National Minimum Wage Regulations 2015 (‘NMW’). The…

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Everyone deserves to be paid fairly for the work they do, and minimum wage is in place to protect employees from exploitation. However, it wasn’t that long ago when huge…

Brought to you by

Our team of payroll, HR and communications experts are here to help you stay compliant with the latest legislation.

Senior Product Manager - Payroll
Andrew Graham
Content Marketing Executive
Rob Woodward
Payroll Product Associate
Ines Fernandes Da Silva

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  • Employment Legislation
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