Tax Rates and Allowances 2019/2020

Tax rates – England, Northern Ireland & Wales

Income tax bands 2019-2020
20% (basic rate)£1 to £37,500
40% (higher rate)£37,501 to £150,000
45% (additional rate)Over £150,000
Emergency tax code (applies to all taxpayers across the UK)

 

 

1250L

Tax Rates – Scotland

Income tax bands2019-2020
19% (starter rate)£1 to £2,049
20% (basic rate)£2,050 to £12,444
21% (intermediate rate)£12,445 to £30,930
41% (higher rate)£30,931 to £150,000
46% (top rate)Over £150,000
Emergency tax code (applies to all taxpayers across the UK)

 

 

1250L

Allowances – England, Northern Ireland & Wales

 2019-2020
Personal Allowance£12,500 pa

£1,042 pm

£240 pw

Allowances – Scotland

 2019-2020
Personal Allowance£12,500 pa

£1,042 pm

£240 pw

Statutory Payments

Payment or Recovery TypeRate 2019 to 2020
Statutory Maternity Pay 
SMP – Weekly rate (first 6 weeks)90 % of the employee’s average weekly earnings
SMP – weekly rate (remaining weeks)£148.68 or 90% of the employee’s average weekly earnings (whichever is lower)
Statutory Paternity Pay 
SPP – weekly rate£148.68 or 90% of the employee’s average weekly earnings (whichever is lower)
Statutory Adoption Pay 
SAP – weekly rate (first 6 weeks)90 % of the employee’s average weekly earnings
SAP – weekly rate (remaining weeks)£148.68 or 90% of the employee’s average weekly earnings (whichever is lower)
Statutory Shared Parental Pay
ShPP – weekly rate£148.68 or 90% of the employee’s average weekly earnings (whichever is lower)

Student Loan Recovery

Plan TypeRate 2018 to 2019
Plan 1 
Employee Earnings Threshold at which the repayment of student loan begins£18935 pa

£1577.91 pm

£364.13 pw

Rate of deduction9%
Plan 2 
Employee Earnings Threshold at which the repayment of student loan begins£25725 pa

£2143.75 pm

£494.71 pw

Rate of deduction9%
Post Graduate Loan
Employee Earnings Threshold at which the repayment of student loan begins£21000 pa

£1750 pm

£403.84 pw

Rate of deduction6%

National Insurance

ThresholdsRate 2018 to 2019
Class 1 NIC 
Lower Earnings Limit (LEL)£118 weekly

£512 monthly

£6136 annual

Primary Threshold (PT)£166 weekly

£719 monthly

£8632 annual

Secondary Threshold (ST)£166 weekly

£719 monthly

£8632 annual

Upper Earnings Limit (UEL)£962 weekly

£4167 monthly

£50000 annual

Upper secondary threshold (UST) for under 21s£962 weekly

£4167 monthly

£50000 annual

Apprentice upper secondary threshold (AUST) for under 25s£962 weekly

£4167 monthly

£50000 annual

Rates 
Employee Category Letter 
A, H & MLEL to PT – 0%

PT to UEL – 12%

Above UEL – 2%

J & ZLEL to PT – 0%

PT – UEL – 2%

Above UEL – 2%

BLEL to PT – 0%

PT – UEL – 5.85%

Above UEL – 2%

CLEL to PT – 0%

PT – UEL – 0%

Above UEL – 0%

Employer Category Letter
A, B, C & JLEL to PT – 0%

PT – UEL – 13.8%

Above UEL – 13.8%

H & MLEL to PT – 0%

PT – UEL – 0%

Above UEL – 13.8%

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