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.
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
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
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
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.










