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

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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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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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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?

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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

Andrew Graham

Senior Product Manager - Payroll

Andrew joined Moorepay as part of the Natural HR acquisition in early 2023 where he was also the Senior Product Manager for Payroll. Andrew has been in Product Management for over 10 years and has work on a wide range of products from Mobile Banking Apps, Investment Accounts, Individual giving,  Corporate Giving and Payroll Giving with a focus on product strategy and digital transformation. Working on Payroll Giving products led to  a move working on a number of UK and Irish Payrolls before moving to Natural HR.

Before moving into product management Andrew started his career in television production working on daily live gameshows before moving into live Technology news which covered all the latest developments our of Silicon Valley. This is where he decided that he would rather work create useful user lead technology rather than just covering stories about it.

Outside of Moorepay Andrew enjoys trail running, completing marathons and long hikes with his wife and dog (anything that get him outside in the fresh air).

Content Marketing Executive
Rob Woodward

Rob Woodward

Content Marketing Executive

Originally a performer with a background in screen and playwriting, Rob has transferred his creative writing skills into the content marketing domain.

Rob is responsible for the creation of our HR & payroll content, as well as the delivery of our customer communications.

Payroll Product Associate
Ines Fernandes Da Silva

Ines Fernandes Da Silva

Payroll Product Associate
Ines joined Moorepay's parent company, Zellis, in October 2016 where she began her career in payroll on the payroll customer service help desk. Thanks to her hard work and passion for payroll, she was quickly promoted to Senior Payroll Administrator. In 2021, Ines joined Moorepay's product development team as a Payroll Product Associate. She's now responsible for our legislation roadmap and loves the challenge and excitement that comes with a new role. Ines is degree qualified and completed her Chartered Management Institute (CMI) Team Leader qualification with Distinction. When she's not working hard at Moorepay, you'll find Ines on long country walks with her pet Whippet, Buddy.

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