{
  "year": "2026/27",
  "region": "England / Wales / Northern Ireland",
  "basicRate": 0.2,
  "higherRate": 0.4,
  "additionalRate": 0.45,
  "personalAllowance": 12570,
  "personalAllowanceTaperStart": 100000,
  "basicBand": 37700,
  "additionalThreshold": 125140,
  "niThresholds": {
    "annual": {
      "primaryThreshold": 12570,
      "upperEarningsLimit": 50270
    },
    "monthly": {
      "primaryThreshold": 1048,
      "upperEarningsLimit": 4189
    },
    "fourWeekly": {
      "primaryThreshold": 967,
      "upperEarningsLimit": 3867
    },
    "weekly": {
      "primaryThreshold": 242,
      "upperEarningsLimit": 967
    }
  },
  "niCategories": [
    {
      "category": "A",
      "rateToUel": 0.08,
      "rateAboveUel": 0.02
    },
    {
      "category": "B",
      "rateToUel": 0.0185,
      "rateAboveUel": 0.02
    },
    {
      "category": "C",
      "rateToUel": 0,
      "rateAboveUel": 0
    },
    {
      "category": "D",
      "rateToUel": 0.02,
      "rateAboveUel": 0.02
    },
    {
      "category": "E",
      "rateToUel": 0.0185,
      "rateAboveUel": 0.02
    },
    {
      "category": "F",
      "rateToUel": 0.08,
      "rateAboveUel": 0.02
    },
    {
      "category": "H",
      "rateToUel": 0.08,
      "rateAboveUel": 0.02
    },
    {
      "category": "I",
      "rateToUel": 0.0185,
      "rateAboveUel": 0.02
    },
    {
      "category": "J",
      "rateToUel": 0.02,
      "rateAboveUel": 0.02
    },
    {
      "category": "K",
      "rateToUel": 0,
      "rateAboveUel": 0
    },
    {
      "category": "L",
      "rateToUel": 0.02,
      "rateAboveUel": 0.02
    },
    {
      "category": "M",
      "rateToUel": 0.08,
      "rateAboveUel": 0.02
    },
    {
      "category": "N",
      "rateToUel": 0.08,
      "rateAboveUel": 0.02
    },
    {
      "category": "S",
      "rateToUel": 0,
      "rateAboveUel": 0
    },
    {
      "category": "V",
      "rateToUel": 0.08,
      "rateAboveUel": 0.02
    },
    {
      "category": "Z",
      "rateToUel": 0.02,
      "rateAboveUel": 0.02
    }
  ],
  "employerNi": {
    "rate": 0.15,
    "employmentAllowance": 10500,
    "secondaryThreshold": {
      "annual": 5000,
      "monthly": 417,
      "fourWeekly": 385,
      "weekly": 96
    }
  },
  "payeTableC": [
    {
      "month": 1,
      "monthName": "April",
      "basicBandLimit": 3142,
      "additionalThreshold": 10429,
      "taxAtAdditionalThreshold": 3543.3
    },
    {
      "month": 2,
      "monthName": "May",
      "basicBandLimit": 6284,
      "additionalThreshold": 20857,
      "taxAtAdditionalThreshold": 7086.15
    },
    {
      "month": 3,
      "monthName": "June",
      "basicBandLimit": 9425,
      "additionalThreshold": 31285,
      "taxAtAdditionalThreshold": 10629
    },
    {
      "month": 4,
      "monthName": "July",
      "basicBandLimit": 12567,
      "additionalThreshold": 41714,
      "taxAtAdditionalThreshold": 14172.3
    },
    {
      "month": 5,
      "monthName": "August",
      "basicBandLimit": 15709,
      "additionalThreshold": 52142,
      "taxAtAdditionalThreshold": 17715.15
    },
    {
      "month": 6,
      "monthName": "September",
      "basicBandLimit": 18850,
      "additionalThreshold": 62570,
      "taxAtAdditionalThreshold": 21258
    },
    {
      "month": 7,
      "monthName": "October",
      "basicBandLimit": 21992,
      "additionalThreshold": 72999,
      "taxAtAdditionalThreshold": 24801.3
    },
    {
      "month": 8,
      "monthName": "November",
      "basicBandLimit": 25134,
      "additionalThreshold": 83427,
      "taxAtAdditionalThreshold": 28344.15
    },
    {
      "month": 9,
      "monthName": "December",
      "basicBandLimit": 28275,
      "additionalThreshold": 93855,
      "taxAtAdditionalThreshold": 31887
    },
    {
      "month": 10,
      "monthName": "January",
      "basicBandLimit": 31417,
      "additionalThreshold": 104284,
      "taxAtAdditionalThreshold": 35430.3
    },
    {
      "month": 11,
      "monthName": "February",
      "basicBandLimit": 34559,
      "additionalThreshold": 114712,
      "taxAtAdditionalThreshold": 38973.15
    },
    {
      "month": 12,
      "monthName": "March",
      "basicBandLimit": 37700,
      "additionalThreshold": 125140,
      "taxAtAdditionalThreshold": 42516
    }
  ],
  "studentLoans": [
    {
      "plan": "Plan 1",
      "rate": 0.09,
      "thresholds": {
        "annual": 26900,
        "monthly": 2241.66,
        "fourWeekly": 2069.2,
        "weekly": 517.3
      }
    },
    {
      "plan": "Plan 2",
      "rate": 0.09,
      "thresholds": {
        "annual": 29385,
        "monthly": 2448.75,
        "fourWeekly": 2260.36,
        "weekly": 565.09
      }
    },
    {
      "plan": "Plan 4",
      "rate": 0.09,
      "thresholds": {
        "annual": 33795,
        "monthly": 2816.25,
        "fourWeekly": 2599.6,
        "weekly": 649.9
      }
    },
    {
      "plan": "Plan 5",
      "rate": 0.09,
      "thresholds": {
        "annual": 25000,
        "monthly": 2083.33,
        "fourWeekly": 1923.04,
        "weekly": 480.76
      }
    },
    {
      "plan": "Postgraduate",
      "rate": 0.06,
      "thresholds": {
        "annual": 21000,
        "monthly": 1750,
        "fourWeekly": 1615.36,
        "weekly": 403.84
      }
    }
  ],
  "sourceUrl": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
  "effectiveFrom": "2026-04-06",
  "effectiveTo": "2027-04-05"
}