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United Kingdom: Employers pay secondary Class 1 National Insurance at 15% on earnings above £5,000 a year (£96 a week) in 2026-27

A change recorded in WONE Global’s guide to United Kingdom, under people and visas.

WONE Global's guide to United Kingdom records these changes under people and visas. Each statement below has been checked against the source it links to.

  1. Employers pay secondary Class 1 National Insurance at 15% on earnings above £5,000 a year (£96 a week) in 2026-27.

    Employees pay 8% between £12,570 and £50,270 a year and 2% above. Employment Allowance of £10,500 can reduce eligible employers' bills.

    HM Revenue & Customs · Rates and thresholds for employers 2026 to 2027 ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026

  2. Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings, whichever is lower, and employers cannot recover it from HMRC.

    2026-27 rate. The removal of the SSP lower earnings limit and waiting days from 6 April 2026 is recorded in gb-people-009.

    HM Revenue & Customs · Rates and thresholds for employers 2026 to 2027 ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026

  3. PAYE income tax for 2026-27 in England, Wales and Northern Ireland is 20% up to £37,700 of taxable pay, 40% to £125,140 and 45% above; Scotland sets its own bands from a 19% starter rate to a 48% top rate.

    Standard personal allowance £12,570. Scottish rates apply to Scottish taxpayers on non-savings, non-dividend income.

    HM Revenue & Customs · Rates and thresholds for employers 2026 to 2027 ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026

  4. The Employment Rights Act 2025 received Royal Assent in December 2025; day-one paternity leave and unpaid parental leave, SSP changes and a doubled maximum protective award for collective redundancy took effect on 6 April 2026, and the Fair Work Agency was established on 7 April 2026.

    Great Britain. Further measures are phased through 2027; all future dates are subject to parliamentary process.

    Department for Business and Trade · Plan to Make Work Pay and Employment Rights Act: timeline update ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026

This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in United Kingdom can advise on that.