Welcome to the PayCheck Customer Hub

This Customer Hub is designed for authorised payroll contacts from our client organisations. Employees should contact their employer’s HR/Payroll team for any personal payroll queries.

Our Portal Guide

Client Portal Guide

The client portal is user friendly and allows for secure data transfer within our payroll software
system.

Download →

Employee Portal User Guide

This guide will assist you in navigating our employee portal, which are fully accessible on mobile
and tablet devices.

Download →

Statutory Information

New Starter Checklist

Form from HMRC for all new starters you engage in employment.

View & Download

Pay Date & Submission Timetable

Guide to when to submit your payroll according to your pay date.

Download 2026-27

National Minimum Wage

The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. Find out more about who can get the minimum wage.

Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years.

These rates apply from 1 April 2026.

Category of worker	Hourly rate
Aged 21 and above (national living wage rate)	£12.71
Aged 18 to 20 inclusive	£10.85
Aged under 18 (but above compulsory school leaving age)	£8.00
Apprentices aged under 19	£8.00
Apprentices aged 19 and over, but in the first year of their apprenticeship	£8.00

https://www.gov.uk/national-minimum-wage-rates.

Statutory Sick Pay

The weekly rate of Statutory Sick Pay (SSP) for 2026 to 2027 is £123.25 or 80% of the employee’s average weekly earnings, whichever is lower.

The amount of SSP you must pay an employee for each day they’re off work from the first day of illness (the daily rate) depends on the:

employee’s average weekly earnings
number of ‘qualifying days’ they work each week

A daily rate will apply either based on the standard weekly rate or will be specific to the employee. The SSP daily rates and amounts to pay in the tables are based on the standard weekly rate.

Use the Statutory Sick Pay calculator to work out your employee’s sick pay, or read how to work out your employee’s Statutory Sick Pay manually using these rates.

(you no longer need to be off for 4 days in a row, SSP is paid from day 1)

Unrounded daily rates	Number of qualifying days in week	1 day to pay	2 days to pay	3 days to pay	4 days to pay	5 days to pay	6 days to pay	7 days to pay
£16.6785	7	£17.61	£35.22	£52.83	£70.43	£88.04	£105.65	£123.25
£19.4583	6	£20.55	£41.09	£61.63	£82.17	£102.71	£123.25
£23.35	5	£24.65	£49.30	£73.95	£98.60	£123.25
£29.1875	4	£30.82	£61.63	£92.44	£123.25
£38.9166	3	£41.09	£82.17	£123.25
£58.375	2	£61.63	£123.25
£116.75	1	£123.25

Student Loan & Postgraduate Loan Recovery

If your employees’ earnings are above the earnings threshold, we record their student loan and postgraduate loan deductions in our payroll software. It will automatically calculate and deduct repayments from their pay.

Rate or threshold	2026 to 2027 rate
Employee earnings threshold for student loan plan 1	£26,900 per year £2,241.66 per month £517.30 per week
Employee earnings threshold for student loan plan 2	£29,385 per year £2,448.75 per month £565.09 per week
Employee earnings threshold for student loan plan 4	£33,795 per year £2,816.25 per month £649.90 per week
Employee earnings threshold for student loan plan 5	£25,000 per year £2,083.33 per month £480.76 per week
Student loan deductions	9%
Employee earnings threshold for postgraduate loan	£21,000 per year £1,750 per month £403.84 per week
Postgraduate loan deductions	6%

Tax Thresholds

Tax thresholds, rates and codes

England and Northern Ireland

PAYE tax rates and thresholds	2026 to 2027
Employee personal allowance	£242 per week £1,048 per month £12,570 per year
English and Northern Irish basic tax rate	20% on annual earnings above the PAYE tax threshold and up to £37,700
English and Northern Irish higher tax rate	40% on annual earnings from £37,701 to £125,140
English and Northern Irish additional tax rate	45% on annual earnings above £125140.00

Scotland

PAYE tax rates and thresholds	2026 to 2027
Employee personal allowance	£242 per week £1,048 per month £12,570 per year
Scottish starter tax rate	19% up to £3,967
Scottish basic tax rate	20% from £3,968 to £16,956
Scottish intermediate tax rate	21% from £16,957 to £31,092
Scottish higher tax rate	42% from £31,093 to £62,430
Scottish Advanced tax	45% from £62,431 to £125,140
Scottish Top tax rate	48% Above £125,140.

Wales

PAYE tax rates and thresholds	2026 to 2027
Employee personal allowance	£242 per week £1,048 per month £12,570 per year
Welsh basic tax rate	20% up to £37,700
Welsh higher tax rate	40% from £37,701 to £125,140.00
Welsh additional tax rate	45% above £125,140.00

Income Tax rates and thresholds are subject to parliamentary approval.

Emergency tax codes

The emergency tax codes from 6 April 2026 are:

1257L W1
1257L M1
1257L X

Find out more about emergency tax codes.

National Insurance rates

Class 1 National Insurance thresholds	2026 to 2027
Lower earnings limit	£129 per week £559 per month £6,708 per year
Primary threshold	£242 per week £1,048 per month £12,570. per year
Secondary threshold	£96 per week £417 per month £5,000 per year
Freeport upper secondary threshold	£481 per week £2083 per month £25000 per year
Investment Zone upper secondary threshold	£481 per week £2,083 per month £25,000 per year
Upper secondary threshold (under 21)	£967 per week £4,189 per month £50,270 per year
Apprentice upper secondary threshold (apprentice under 25)	£967 per week £4,189 per month £50,270 per year
Veterans upper secondary threshold	£967 per week £4,189 per month £50,270 per year
Upper earnings limit	£967 per week £4,189 per month £50,270 per year

Class 1 National Insurance rates

Employee (primary) contribution rates

Deduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE.

National Insurance category letter	Earnings at or above lower earnings limit up to and including primary threshold	Earnings above the primary threshold up to and including upper earnings limit	Balance of earnings above upper earnings limit
A	0%	8%	2%
B	0%	1.85%	2%
C	nil	nil	nil
D (Investment Zone — deferment)	0%	2%	2%
E (Investment Zone — married women and widows reduced rate)	0%	1.85%	2%
F (Freeport)	0%	8%	2%
H (apprentice under 25)	0%	8%	2%
I (Freeport – married women and widows reduced rate)	0%	1.85%	2%
J	0%	2%	2%
K (Investment Zone — state pensioner)	Nil	Nil	Nil
L (Freeport – deferment)	0%	2%	2%
M (under 21)	0%	8%	2%
N (Investment Zone)	0%	8%	2%
S (Freeport – state pensioner)	Nil	Nil	Nil
V (veteran)	0%	8%	2%
Z (under 21 – deferment)	0%	2%	2%

Employer (secondary) contribution rates

You pay secondary contributions (employer’s National Insurance) to HMRC as part of your PAYE bill.

Pay employers’ PAYE tax and National Insurance.

National Insurance category letter	Earnings at or above lower earnings limit up to and including secondary threshold	Earnings above secondary threshold up to and including Freeport upper secondary threshold	Earnings above Freeport upper secondary threshold up to and including upper earnings limit, upper secondary thresholds for under 21s, apprentices and veterans	Balance of earnings above upper earnings limit, upper secondary thresholds for under 21s, apprentices and veterans
A	15%	15%	15%	15%
B	15%	15%	15%	15%
C	15%	15%	15%	15%
D (Investment Zone — deferment)	0%	0%	15%	15%
E (Investment Zone — married women and widows reduced rate)	0%	0%	15%	15%
F (Freeport)	0%	0%	15%	15%
H (apprentice under 25)	0%	0%	0%	15%
I (Freeport — married women and widows reduced rate)	0%	0%	15%	15%
J	15%	15%	15%	15%
K (Investment Zone — state pensioner)	0%	0%	15%	15%
L (Freeport — deferment)	0%	0%	15%	15%
M (under 21)	0%	0%	0%	15%
N (Investment Zone)	0%	0%	15%	15%
S (Freeport — state pensioner)	0%	0%	15%	15%
V (veteran)	0%	0%	0%	15%
Z (under 21 — deferment)	0%	0%	0%	15%

Class 1A National Insurance: expenses and benefits

You must pay Class 1A National Insurance on work benefits you give to your employees, for example a company mobile phone. You report and pay Class 1A on expenses and benefits at the end of each tax year.

The National Insurance Class 1A rate on expenses and benefits for 2026 to 2027 is 15%.

Find out more about expenses and benefits for employers.

Class 1A National Insurance: termination awards and sporting testimonial payments

Class 1A National Insurance contributions are due on the amount of termination awards paid to employees which are over £30,000 and on the amount of sporting testimonial payments paid by independent committees which are over £100,000. You report and pay Class 1A on these types of payments during the tax year as part of your payroll.

The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2026 to 2027 is 15%.

Pay employers’ Class 1A National Insurance.

Statutory Pay and Leave

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay

Use the maternity, adoption and paternity calculator for employers to work out your employee’s:

Statutory Maternity Pay (SMP)
paternity or adoption pay
qualifying week
average weekly earnings
leave period

These rates apply from 5 April 2026.

Type of payment or recovery	2026 to 2027 rate
Statutory Maternity Pay — weekly rate for first 6 weeks	90% of the employee’s average weekly earnings
Statutory Maternity Pay— weekly rate for remaining weeks	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) — weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Adoption Pay (SAP) — weekly rate for first 6 weeks	90% of the employee’s average weekly earnings
Statutory Adoption Pay (SAP) — weekly rate for remaining weeks	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) — weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) — weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Neonatal Care Pay (SNCP) — weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
SMP, SPP, ShPP, SAP, SPBP or SNCP — proportion of your payments you can recover from HMRC	92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year 109% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower

Company Car & Mileage Rates

Company cars: advisory fuel rates

Use advisory fuel rates to work out mileage costs if you provide company cars to your employees.

These rates apply from 1 March 2026.

Engine size	Petrol — amount per mile	LPG — amount per mile
1400cc or less	12 pence	10 pence
1401cc to 2000cc	14 pence	12 pence
Over 2000cc	22 pence	19 pence

Engine size	Diesel — amount per mile
1600cc or less	12 pence
1601cc to 2000cc	13 pence
Over 2000cc	18 pence

Hybrid cars are treated as either petrol or diesel cars for this purpose.

Check advisory fuel rates for previous periods.

Advisory electricity rate for fully electric cars from 1 March 2026

Charging location	Electric — amount per mile
Home charger	7 pence
Public charger	15 pence

Electricity is not a fuel for car fuel benefit purposes.

Employee vehicles: mileage allowance payments

Mileage allowance payments are what you pay your employees for using their own vehicle for business journeys.

You can pay your employees an approved amount of mileage allowance payments each year without having to report them to HMRC. To work out the approved amount, multiply your employee’s business travel miles for the year by the rate per mile for their vehicle.

Find out more about reporting and paying mileage allowance payments.

Type of vehicle	Rate per business mile 2026 to 2027
Car	For tax purposes — 45 pence for the first 10,000 business miles in a tax year, then 25 pence for each subsequent mile For National Insurance purposes — 45 pence for all business miles
Motorcycle	24 pence for both tax and National Insurance purposes and for all business miles
Cycle	20 pence for both tax and National Insurance purposes and for all business miles

Employment Allowance & Apprenticeship Levy

Employment Allowance allows eligible employers to reduce their annual National Insurance liability by up to the annual allowance amount.

Allowance 2026 to 2027 rate

Employment Allowance £10,500.00

Apprenticeship Levy

Employers and connected companies with a total annual pay bill of more than £3 million, are liable to the Apprenticeship Levy, which is payable monthly. Employers who are not connected to another company or charity will have an annual allowance that reduces the amount of Apprenticeship Levy you have to pay. Apprenticeship Levy is charged at a percentage of your annual pay bill.

Allowance or charge	2026 to 2027 rate
Apprenticeship Levy allowance	£15,000
Apprenticeship Levy charge	0.5%

Points of Interest (Additional information on Carers Allowance, Tronc Payroll and Apprenticeship Levy.)

Apprenticeship Levy

Allowance or charge	2026 to 2027 rate
Apprenticeship Levy allowance	£15,000
Apprenticeship Levy charge	0.5%

Speak to us

Our team is on hand to help with any questions, suggestions and feedback. This enquiry for is only for PayCheck employers only.

Employees: If you work for one of our client organisations, please speak to your employer regarding payroll queries.