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