---
title: "United Kingdom"
id: "11734"
type: "global-payroll"
slug: "united-kingdom"
published_at: "2025-08-03T11:00:03+00:00"
modified_at: "2026-09-16T15:13:41+00:00"
url: "https://topsourceworldwide.com/global-payroll/united-kingdom/"
markdown_url: "https://topsourceworldwide.com/global-payroll/united-kingdom.md"
taxonomy_continent:
  - "Europe"
---

# Payroll Services in the United Kingdom

## Fully managed UK payroll, filed under your own PAYE scheme reference

Real Time Information filed on or before every payday, employer National Insurance at 15% with the under-21, apprentice and veteran reliefs actually applied, Employment Allowance claimed and tracked to the month it runs out, and Statutory Sick Pay calculated on the correct basis for each employee since the April 2026 reforms, with a named specialist a phone call away.

Filed under your own PAYE scheme reference, not a bureau’s, with your global view consolidated in Portico.

Rated 5/5 by Gartner Users

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## Book a demo of our UK Payroll with one of our experts

Book a call to discuss your UK payroll needs.

## What UK payroll actually involves

UK payroll is not complicated by structure – one tax authority, one set of National Insurance rules, no regional employer taxes and no sectoral bargaining that binds an employer. It is complicated by pace. There is no payroll return: the Full Payment Submission is filed on or before every payday and the Employer Payment Summary by the 19th of the following month, and both are unforgiving of a missed date. Above that sits the highest rate of statutory change of any market we run. In 2026 alone the Employment Rights Act 2025 commenced on five separate dates, Statutory Sick Pay was restructured, holiday records became a criminal matter, PAYE responsibility for umbrella supply chains moved to the agency or end client, and the employment tribunal time limit doubled. On 1 January 2027 the unfair dismissal qualifying period falls to six months and the compensation cap disappears. On 6 April 2027 payrolling benefits in kind becomes mandatory. Running UK payroll well is less about knowing the rules than about not being a year behind them.

### Statutory Sick Pay changed fundamentally on 6 April 2026

Waiting days are gone and the Lower Earnings Limit qualifying condition is gone, both under the Employment Rights Act 2025, commenced by S.I. 2026/373. SSP is now payable from the first qualifying day to every eligible employee regardless of earnings, at the lower of £123.25 a week or 80% of average weekly earnings. The crossover is £154.05 a week. Below it, SSP is earnings-linked and different for every employee – so payroll now needs an average weekly earnings figure for people it never had to calculate one for.

### The unfair dismissal change is six months, not day one

From 1 January 2027 the qualifying period for ordinary unfair dismissal falls from two years to six months, and the cap on the compensatory award is abolished entirely on the same date. It is not a day-one right. Widely repeated commentary from the Bill stage described a day-one right with a statutory probation period; that is not what was enacted. Existing day-one protections against discrimination and automatically unfair dismissal are unchanged. Commencing instrument: S.I. 2026/559. Great Britain only.

### There is no employer National Insurance ceiling

Employer secondary Class 1 National Insurance is 15% on everything above £5,000 a year, with no upper limit at all. Almost every comparable jurisdiction caps its employer contribution somewhere – Spain’s effective rate falls from about 32% to under 9%, the United States from about 9% to 6%. The United Kingdom does not fall. It rises from 9% at £12,570 toward 15% and stays there, which makes the UK cheap at the bottom of the salary range and expensive at the top.

### Payrolling benefits is still voluntary in 2026/27

Mandatory payrolling of benefits in kind was announced for April 2026 and then deferred by a year. It now starts on 6 April 2027 and it is phased: cars, car fuel, vans, van fuel and employer-provided medical benefits first, most other benefits from April 2028, with employment-related loans and living accommodation remaining voluntary permanently. For 2026/27 the registration deadline passed on 5 April 2026, so an employer who did not register must still file P11Ds – due 6 July 2027.

### Holiday records became a criminal matter on 6 April 2026

Section 35 of the Employment Rights Act 2025 inserted regulation 16B into the Working Time Regulations 1998, requiring records adequate to show compliance with both holiday entitlement and holiday pay, retained for six years. The same section amended regulation 29 so that failure to keep them is a criminal offence. Most employers hold entitlement in an HR system and holiday pay in payroll, unreconciled, on a two or three-year retention policy. From 2027 the Fair Work Agency takes over holiday pay enforcement.

## Our Partners Globally

## Calculate Your Employee Costs in the United Kingdom

Enter a gross annual salary to see the full employer cost of a UK employee – secondary Class 1 National Insurance at 15% above the £5,000 threshold, and the auto-enrolment employer minimum, included in your total spend per employee. There is no National Insurance ceiling, so the effective rate rises with salary rather than falling.

##### Employment Cost Calculator

*Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us)

##### United Kingdom

  Annually Monthly

|  | British Pound | United Kingdom |
| --- | --- | --- |
| Base Salary (per month) |  |  |
| Employer Contributions |  |  |
| Total Cost (Annual) |  |  |
| Total Cost (Monthly) |  |  |

Employer of Record services in [Learn more](#)
Payroll Outsourcing in [Learn more](#)

## Know your UK hiring costs before you commit

Tell us the role and the salary – we’ll send back the full UK employer cost, the National Insurance reliefs and the Employment Allowance position included, within one business day.

[Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/)

> “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.”

Director of Research Operations,

> “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”

Chief Human Resources Officer,

> “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”

Senior Manager, Human Resources ,

## Employer Costs in the United Kingdom Explained

Employer statutory cost in the United Kingdom runs from about 10.5% of salary at the personal allowance to a peak of roughly 16% around £50,000, and then settles just under 15.5% – and the reason it behaves that way is that there is no employer National Insurance ceiling. Employer secondary Class 1 is 15% of everything above £5,000 a year, with no upper limit at all, so the effective rate climbs toward 15% and never falls back. Almost every comparable jurisdiction caps somewhere: Spain’s employer contribution falls from about 32% to under 9%, the United States from about 9% to 6%, and Ireland at least stops adding pension above €80,000. The United Kingdom does not. Auto-enrolment adds 3% of qualifying earnings between £6,240 and £50,270 – a maximum of £1,321, which is why the curve turns down slightly above £50,270 – and the Apprenticeship Levy adds 0.5% of the pay bill for groups above £3 million. Employment Allowance takes £10,500 off the total, but per employer rather than per employee, and a mid-sized employer will have used all of it by month two. The commercially interesting fact is what the April 2025 change did to the shape: cutting the threshold from £9,100 to £5,000 while raising the rate to 15% increased the cost of a £15,000 employee by 84% and a £50,000 employee by 20%. Here’s the breakdown.

#### Employer National Insurance, and the threshold that changed everything

Employer secondary Class 1 National Insurance is 15% of earnings above the Secondary Threshold of £5,000 a year – £96 a week or £417 a month – for 2026/27. There is no upper limit. The rate and the threshold were both set by the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 with effect from 6 April 2025, which took the rate from 13.8% to 15% and cut the threshold from £9,100 to £5,000 in a single step. On the employee side the primary rate is 8% between the Primary Threshold of £12,570 and the Upper Earnings Limit of £50,270, then 2% above it. The Lower Earnings Limit rose to £129 a week – £6,708 a year – by S.I. 2026/231, and it is the only Class 1 limit that moved for 2026/27; the Primary Threshold and Upper Earnings Limit are frozen, along with the income tax thresholds, to 5 April 2031 following the three-year extension at Autumn Budget 2025.

The commercial consequence of the April 2025 change is not the headline rate – it is the threshold, and it fell hardest on low-paid and part-time employment. On a £15,000 salary, employer National Insurance went from £814 to £1,500, an increase of 84%. On £30,000 it rose 30%, and on £50,000 it rose 20%. That is a regressive shape, and it is the single most useful fact for an employer deciding where in its cost base to add headcount, or for a parent company comparing the United Kingdom with Ireland or the Netherlands for a customer-service or warehouse operation. Nobody publishes that comparison, and it is not intuitive from the rates alone.

The absence of a ceiling is the other structural point, and it cuts the other way. Employer National Insurance is 15% of the marginal pound at £30,000 and 15% of the marginal pound at £300,000, so the effective rate climbs steadily toward 15% and never falls back – 10% at £15,000, 12.5% at £30,000, 13.5% at £50,000, 14.25% at £100,000, 14.5% at £150,000. Most of Europe caps somewhere. The United Kingdom does not, which means senior hires cost proportionately more here than the headline rate comparison suggests, and junior hires cost proportionately less.

Three relief structures sit on top, and they are worth knowing because they are easy to miss in payroll configuration. Employees under 21, apprentices under 25 and Armed Forces veterans in their first year of civilian employment attract a 0% employer rate up to £967 a week – category letters M, H and V respectively – and the veterans relief was extended through 2027/28 by S.I. 2026/231. Freeport and Investment Zone employees attract 0% up to £481 a week. Class 1A on benefits in kind and Class 1B on PAYE Settlement Agreements both track the secondary rate, so both are 15% for 2026/27. And one that catches people out: Class 1A on termination awards above £30,000 is due in real time through the payroll on the date of payment and reported on the Full Payment Submission – not deferred to the P11D(b) in July.

#### Employment Allowance, auto-enrolment and the Apprenticeship Levy

Employment Allowance is £10,500 a year per employer, offset against secondary Class 1 National Insurance, and the £100,000 eligibility cap has been gone since April 2025 – section 3 of the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 removed the restriction, so an employer of any size may now claim. That is a genuine change in position and a lot of larger employers have not revisited it.

Two things about it are commonly misunderstood. It is not a year-end credit: it is applied against employer National Insurance as the liability arises, month by month, first come first served. At 15% above a £5,000 threshold, £10,500 covers about £70,000 of earnings above the threshold, so a mid-sized employer exhausts the entire allowance in month one or month two and then faces full liability for the remaining ten. A finance director who spreads £875 a month across the year gets an unpleasant variance in month three. And the claim is made on the Employer Payment Summary and does not roll forward automatically in every payroll product – some require a fresh claim each tax year and simply stop claiming on 6 April without saying so. The single-director exclusion is also still live: a company with one director cannot claim if that director is the only employee liable for secondary Class 1. Two directors both paid above £5,000 is fine; one director plus one employee paid below the threshold is not. With the size cap gone there is no longer anything to catch a wrong claim except HMRC compliance activity, which goes back four years.

Auto-enrolment is unchanged and frozen for 2026/27. The earnings trigger stays at £10,000, the qualifying earnings band at £6,240 to £50,270, and minimum contributions at 8% total of qualifying earnings with at least 3% from the employer – the Department for Work and Pensions confirmed on 18 December 2025 that it would maintain the existing threshold values. Note what has not happened: the Pensions (Extension of Automatic Enrolment) Act 2023 gives the Secretary of State power to lower the age threshold from 22 to 18 and to remove the lower limit of the qualifying earnings band so contributions run from the first pound, but no implementing regulations have been made and neither change is in force. Because contributions are charged on the band rather than on gross pay, the employer’s 3% is worth about 2.4% of a £50,000 salary and about 1.3% of a £100,000 one – a very different shape from Ireland’s first-pound calculation. Re-enrolment falls due every three years, within a six-month window around the anniversary, one date for all staff, and re-declaration of compliance is mandatory even if nobody needed re-enrolling.

The Apprenticeship Levy is 0.5% of the pay bill with a £15,000 annual allowance, so in practice only employers with a pay bill above £3 million pay it. It is calculated cumulatively month by month against £1,250 of allowance a month, which self-corrects across the year for a fluctuating pay bill, and it is reported on the Employer Payment Summary. The levy was reformed and rebranded as the Growth and Skills Levy from April 2026, but the reform is to what the funds may be spent on: for payroll purposes the 0.5%, the £15,000 allowance and the £3 million pay bill threshold are all unchanged, and nothing about the calculation or the EPS reporting moves. Connected companies must agree both the £15,000 levy allowance split and the single £10,500 Employment Allowance claim at the start of the tax year, and it is fixed for that year: a group that restructures in July cannot re-cut either until 6 April.

Our glossary entry on the [auto-enrolment pension scheme](https://topsourceworldwide.com/glossary/auto-enrolment-pension-scheme/)
 sets out the assessment categories, the qualifying earnings band and the re-enrolment cycle in full.

#### Statutory Sick Pay after April 2026, and the cohort that breaks payroll

The Statutory Sick Pay reforms commenced on 6 April 2026 and they are structural, not a rate change. Sections 10 to 13 of the Employment Rights Act 2025, brought into force by S.I. 2026/373, removed the three waiting days and removed the Lower Earnings Limit qualifying condition. SSP is now payable from the first qualifying day of incapacity, to every eligible employee regardless of what they earn – around 1.3 million low-paid employees who previously received nothing now qualify. The flat weekly rate is £123.25, set by the Social Security Benefits Up-rating Order 2026, and the amount payable is the lower of that flat rate or 80% of the employee’s average weekly earnings. Government estimates the cost to employers at roughly £450 million a year, about £15 per employee.

The operational problem is the earnings-linked half. The crossover is £154.05 a week, because 80% of £154.05 is £123.24. Above roughly that figure the flat rate applies and SSP is the same for everyone; below it, SSP is a percentage and therefore different for every employee and every absence. Payroll now needs an average weekly earnings calculation for a population it historically never calculated one for – AWE was only ever computed to test eligibility against the Lower Earnings Limit. Any system that stored a boolean eligible or not eligible flag rather than a retained AWE figure will either fail or quietly default to the flat rate and overpay.

Then there is the transitional cohort, which is the part almost nothing covers. Regulation 4 of S.I. 2026/373 protects employees with average weekly earnings between £125 and £154.05 who were already receiving SSP before 6 April 2026: they keep the £123.25 flat rate rather than dropping to 80% of AWE, and that protection persists until they return to work or exhaust the 28 weeks. So through 2026/27 an employer can have two employees on identical earnings receiving different SSP, with the difference determined by a start date months in the past. Manual override flags on individual records are the only reliable way to hold it, and they are exactly what gets wiped by a mid-year software migration.

The asymmetry is the trap that costs real money. SSP no longer has a Lower Earnings Limit test, but Statutory Maternity, Paternity, Shared Parental, Adoption, Parental Bereavement and Neonatal Care Pay all still do – the Lower Earnings Limit is still £129 a week for family-leave purposes, alongside 26 weeks’ continuous service. A payroll team that removed the LEL check globally in April 2026 will have paid statutory maternity pay to employees who do not qualify, and SMP overpayments are not recoverable from HMRC. On recovery generally: small employers reclaim 100% of family-related statutory payments plus 9% NIC compensation, up from 8.5% for 2026/27, and everyone else reclaims 92%. Small Employers’ Relief is tested on total gross Class 1 National Insurance, employer plus employee, in the last complete tax year before the qualifying week, against a £45,000 threshold that has never moved – and because employer National Insurance jumped in April 2025, a wave of employers crossed £45,000 with no change in headcount and moved from 100% recovery plus compensation to 92%. SSP itself is not recoverable at all; the Percentage Threshold Scheme was abolished in 2014 and the 2026 reforms did not reinstate anything.

#### The Employment Rights Act 2025, accurately

The Employment Rights Act 2025 received Royal Assent in December 2025 and is being commenced in tranches through to 2027. Getting the unfair dismissal position right matters more than anything else on this page, because the widely repeated version is wrong. From 1 January 2027 the qualifying period for ordinary unfair dismissal falls from two years to six months, and the cap on the compensatory award – currently £123,543 or 52 weeks’ pay, whichever is lower – is abolished entirely on the same date. The qualifying period for written reasons for dismissal also drops to six months, and it is removed altogether for dismissals related to spent convictions. Commentary from the Bill stage described a day-one right to claim unfair dismissal with a statutory probationary period and a light-touch dismissal process. None of that was enacted. Government guidance is explicit that the Act does not change existing day-one protections, which is a different statement: dismissals for automatically unfair reasons – whistleblowing, trade union activity, asserting a statutory right, pregnancy – were and remain day-one rights. The commencing instrument is S.I. 2026/559, and the transitional rule keys off the effective date of termination, so a dismissal effective on 31 December 2026 is on the old two-year test. Great Britain only; Northern Ireland is excluded because unfair dismissal is devolved there.

What is already in force is substantial. On 6 April 2026: the SSP reforms; day-one paternity leave and day-one unpaid parental leave, though the 26-week service condition for statutory paternity pay is unchanged, so an employee with two weeks’ service can take the leave unpaid; bereaved partner’s paternity leave of up to 52 weeks; the collective redundancy protective award doubled from 90 to 180 days’ pay; strengthened whistleblowing protection for reports of sexual harassment; and the six-year holiday record duty under section 35. The Fair Work Agency was established on 7 April 2026, absorbing HMRC’s National Minimum Wage enforcement team, the Employment Agency Standards Inspectorate and the Gangmasters and Labour Abuse Authority, with power to investigate and issue civil penalties. On 1 October 2026 the employment tribunal claim time limit extended from three months to six across Great Britain, with breach of contract claims in Scotland following on 9 November 2026. And on 30 October 2026 employers acquired a duty to take all reasonable steps to prevent sexual harassment and a duty to prevent third-party harassment.

What is still coming, and the dates as published. 1 January 2027: the unfair dismissal change, the abolition of the compensatory award cap, and fire and rehire protections making dismissal for refusing a contractual variation automatically unfair. Spring 2027: mandatory gender equality and menopause action plans for employers with 250 or more employees, voluntary since April 2026. 2027, not before April: Fair Work Agency enforcement of statutory holiday pay – the first time holiday pay has been state-enforced. Also 2027: bereavement leave including pregnancy loss, flexible working reform, collective redundancy threshold changes, regulations voiding non-disclosure agreements so far as they prevent disclosure of harassment or discrimination, and employment-rights regulation of umbrella companies. The guaranteed hours package – a right to guaranteed hours reflecting hours actually worked, reasonable notice of shifts, and payment for shifts cancelled or curtailed at short notice – is placed in 2027 but expressly marked timing pending consultation; the consultation on the reference period closed on 25 August 2026 and the reference period is still undecided. There is no commencement date, and any page that gives one is guessing.

On holiday and working time the mechanics are stable but the enforcement is not. Statutory entitlement is 5.6 weeks, capped at 28 days, split into four weeks that must be paid at normal remuneration – including regularly paid overtime and task-linked commission – and 1.6 weeks that may be paid at basic pay. Variable-hours pay uses a 52-week reference period. Rolled-up holiday pay at 12.07% is available for irregular-hours and part-year workers only, and it must be a separately itemised payslip line: folded into gross pay it neither discharges the Working Time Regulations duty nor creates a record adequate to show it was met. Used for salaried staff it is simply unlawful. Combine that with the new six-year record duty, the criminal offence under regulation 29 and Fair Work Agency enforcement from 2027, and holiday pay stops being a private tribunal risk and becomes a state-enforced compliance obligation with a criminal backstop.

#### Filing, benefits in kind, and the labour supply chain

Real Time Information has two submissions and no return. A Full Payment Submission goes to HMRC on or before the contractual payment date for every payment of earnings, carrying pay, tax, National Insurance, student loans, statutory payments, starters, leavers and payroll IDs. An Employer Payment Summary reports what reduces the amount due – statutory payment recovery and NIC compensation, the Employment Allowance claim, Apprenticeship Levy, CIS deductions suffered – and is due by the 19th of the following tax month. An EPS is required even for a month with no payments, or HMRC raises a specified charge on estimated figures. Payment of PAYE and National Insurance is due by the 22nd electronically or the 19th by post. There is no P32 return: the P32 survives only as a software-generated reconciliation report, and it should be reconciled against the PAYE liabilities and payments screen in the Business Tax Account every month, because that is where a duplicate submission or a lost Employment Allowance claim shows up. Late filing penalties run from £100 to £400 a month by scheme size, with the first failure in a year unpenalised and a three-day easement; late payment penalties escalate from 1% to 4% by number of defaults, with a further 5% at six months and again at twelve.

Benefits in kind are where the most widely repeated error currently sits. Mandatory payrolling was announced for April 2026 and deferred to April 2027, and it is now phased: cars, car fuel, vans, van fuel and employer-provided medical benefits from 6 April 2027; most other benefits from 6 April 2028; employment-related loans and living accommodation remaining voluntary permanently. For 2026/27 payrolling is still voluntary, the registration window for the year closed on 5 April 2026, and an employer who did not register must file P11Ds and a P11D(b) by 6 July 2027 with Class 1A payable by 22 July. Registration for voluntary payrolling in 2027/28 opened in November 2026. Any guide telling you payrolling is mandatory now is a year out of date.

Off-payroll working is unchanged for April 2026. Where a worker provides services through an intermediary to a medium or large private-sector client or any public authority, the client determines status and issues a Status Determination Statement, and the deemed employer operates PAYE on the fee and pays employer National Insurance and Apprenticeship Levy on top. Two points cause most of the errors. Deemed employers do not deduct student loan or postgraduate loan repayments – the individual settles those through Self Assessment – and this is a very common payroll mistake. And the small client exemption uses the Companies Act definition, whose thresholds were uprated for financial years beginning on or after 6 April 2025, which expands the pool of clients counting as small and shifts the IR35 burden back to contractors for more engagements, flowing through with the usual lag from the two-consecutive-years test. CEST was last amended on 30 April 2025, returns an inconclusive result in a material proportion of cases and does not test mutuality of obligation, so a CEST print-out on its own is a weak defence.

The umbrella company change did commence, on 6 April 2026, and it is a tax measure rather than an employment-rights one. Where a worker is supplied through an umbrella company, responsibility for ensuring PAYE is operated correctly moved from the umbrella to the recruitment agency – specifically the agency holding the contract with the end client, the one highest in the chain – or, where there is no agency, to the end client. HMRC can recover any underpayment from them. The umbrella remains the employer and must still operate PAYE, and must supply the agency or client with the information needed to check it. It applies to all new and existing supply chains for payments made on or after 6 April 2026, and it does not apply where the off-payroll working, managed service company or salaried member rules already do. A separate employment-rights measure bringing umbrellas within the definition of an employment business is scheduled for 2027; the two should not be conflated. Finally, on termination payments: the £30,000 exemption covers statutory redundancy pay and genuine ex-gratia severance, but unpaid wages, accrued holiday, bonuses, restrictive covenant payments and payment in lieu of notice are always fully taxable and Class 1 NICable, and Post-Employment Notice Pay is calculated by formula and treated as earnings with no access to the exemption. Employer Class 1A at 15% is due on the excess above £30,000, in real time, on the FPS.

## UK employer contribution rates, 2026/27

| Contribution | Employer | Employee | Applies to |
| --- | --- | --- | --- |
| Employer National Insurance – secondary Class 1 | 15.00% | — | All earnings above £5,000 a year (£96/week, £417/month). No upper limit |
| Employee National Insurance – primary | — | 8% then 2% | 8% from £12,570 to £50,270, 2% above. Both thresholds frozen to 5 April 2031 |
| Employer NIC – under 21, apprentice under 25, veteran | 0% then 15% | — | 0% up to £967 a week, then 15%. Category letters M, H and V |
| Employer NIC – Freeport / Investment Zone | 0% then 15% | — | 0% up to £481 a week (£25,000 a year), then 15% |
| Class 1A on benefits in kind | 15.00% | — | Tracks the secondary rate. Payable 22 July following the tax year |
| Class 1A on termination awards over £30,000 | 15.00% | — | Due in real time on the FPS on the payment date, not deferred to the P11D(b) |
| Employment Allowance | −£10,500 a year | — | Per employer, against secondary Class 1. No size cap since April 2025 |
| Auto-enrolment minimum | 3% | 5% | On qualifying earnings £6,240 to £50,270. Trigger £10,000. All frozen for 2026/27 |
| Apprenticeship Levy | 0.5% | — | Of the pay bill, less a £15,000 allowance. Bites above a £3m pay bill |
| Statutory Sick Pay | Lower of £123.25/week or 80% of AWE | — | From day one, no earnings floor, since 6 April 2026. Not recoverable |
| Family-related statutory pay | £194.32/week | — | SMP and SAP: 90% of AWE for 6 weeks first. Recoverable 92%, or 100% plus 9% |
| National Living Wage (21 and over) | £12.71/hour | — | From the first pay reference period beginning on or after 1 April 2026 |

### What changed in 2026, and what changes on 1 January 2027

| Item | Position before | Position now / from 2027 | Instrument and date |
| --- | --- | --- | --- |
| Statutory Sick Pay – waiting days | Three waiting days | Payable from day one | In force 6 April 2026, ERA 2025 ss10–13 via S.I. 2026/373 |
| Statutory Sick Pay – earnings floor | LEL qualifying condition | No earnings floor at all | About 1.3 million low-paid employees newly qualify |
| Statutory Sick Pay – amount | £118.75 flat | Lower of £123.25 or 80% of AWE | Crossover £154.05 a week. Earnings-linked below it |
| Day-one paternity and unpaid parental leave | 26 weeks / one year service | Day one | In force 6 April 2026. Statutory paternity PAY still needs 26 weeks |
| Holiday records | No specific duty | Six years, criminal offence to fail | In force 6 April 2026, ERA 2025 s35, WTR reg 16B |
| Employment tribunal time limit | Three months | Six months | In force 1 October 2026 across Great Britain. Breach of contract claims in Scotland from 9 November 2026 |
| Sexual and third-party harassment | Reasonable steps | All reasonable steps, plus third-party duty | In force 30 October 2026 |
| Unfair dismissal qualifying period | Two years | Six months | 1 January 2027, S.I. 2026/559. NOT day one. Great Britain only |
| Unfair dismissal compensatory award cap | £123,543 or 52 weeks’ pay | No cap | 1 January 2027, same instrument |
| Guaranteed hours and shift notice | — | Reference period undecided | 2027, timing pending consultation. No commencement date exists |

### What a UK employee actually costs, 2026/27

| Salary | Employer NIC | Auto-enrolment | Total employer cost | Effective rate | Note |
| --- | --- | --- | --- | --- | --- |
| £12,570 | £1,135.50 | £189.90 | £1,325.40 | 10.54% | Personal allowance. The employee pays no tax and no NI |
| £15,000 | £1,500.00 | £262.80 | £1,762.80 | 11.75% | Cost rose 84% on 6 April 2025. The sharpest increase in the range |
| £20,000 | £2,250.00 | £412.80 | £2,662.80 | 13.31% | Roughly full-time National Living Wage at 30 hours |
| £25,000 | £3,000.00 | £562.80 | £3,562.80 | 14.25% | Below full-time NLW at 40 hours (£26,437) |
| £30,000 | £3,750.00 | £712.80 | £4,462.80 | 14.88% | Cost rose 30% on 6 April 2025 |
| £40,000 | £5,250.00 | £1,012.80 | £6,262.80 | 15.66% | The peak effective rate is near here |
| £50,000 | £6,750.00 | £1,312.80 | £8,062.80 | 16.13% | Cost rose 20% on 6 April 2025 |
| £75,000 | £10,500.00 | £1,320.90 | £11,820.90 | 15.76% | Auto-enrolment stops at the £50,270 upper limit |
| £100,000 | £14,250.00 | £1,320.90 | £15,570.90 | 15.57% | Employer NIC has no ceiling – this keeps climbing |
| £150,000 | £21,750.00 | £1,320.90 | £23,070.90 | 15.38% | Approaching 15% asymptotically, and it never falls back |

Employment Allowance is per employer, not per employee, and it is applied against liability as it arises rather than spread across the year – £10,500 covers roughly £70,000 of earnings above the Secondary Threshold, so most employers exhaust it in month one or two. It cannot be claimed by a company whose only employee liable for secondary Class 1 National Insurance is a sole director, and connected companies share a single allowance which must be allocated at the start of the tax year and cannot be re-cut mid-year. The cost table assumes a standard category A employee with no under-21, apprentice, veteran, Freeport or Investment Zone relief, and auto-enrolment on the statutory qualifying earnings band at the 3% employer minimum; it excludes Employment Allowance, the Apprenticeship Levy, and any pension above the auto-enrolment minimum. Those figures are a TopSource calculation from the verified 2026/27 rates, not a published table.

Rates and thresholds shown are for the 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027, and were verified on 7 September 2026. National Insurance and income tax rates change on 6 April; the National Minimum Wage on 1 April, applying from the first pay reference period beginning on or after that date. Scottish income tax rates and bands are set separately at the Scottish Budget and differ from those shown. The Employment Rights Act 2025 is being commenced in tranches through 2027 and the dates given are those published in the Government’s implementation roadmap. This page is general information, not tax or legal advice.

[Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/)

## How our UK payroll service works

1. Map your setup

We confirm your PAYE scheme reference and accounts office reference, your payment frequency and whether you qualify to pay quarterly, and then work through the detail: National Insurance category letters for every employee, including the under-21, apprentice and veteran reliefs that are routinely missed; whether Employment Allowance is being claimed, whether the claim survived 6 April, and whether the single-director exclusion applies; your pension scheme, staging and re-enrolment date; Apprenticeship Levy position and, for a group, the allowance split agreed at the start of the year; and whether any workers come through umbrella companies or intermediaries, because since 6 April 2026 the PAYE responsibility for umbrella supply chains may sit with you. For a non-UK parent we advise on whether a PAYE scheme is required at all, whether a DPNI scheme is the right vehicle, and where section 689 host-employer exposure sits – which is the single biggest hidden liability in inbound assignment structures.

2. Migrate or onboard

Employees are set up from a P45 or a starter checklist with the correct statement and student loan plan, and directors are set up as directors – with an annual earnings period for National Insurance, not a monthly one, which is the most common single error we find on takeover and produces a year-end correction if left. Year-to-date figures are carried across accurately because the Upper Earnings Limit, the auto-enrolment band and the Apprenticeship Levy are all cumulative. We also retain average weekly earnings figures for every employee, not just those above the Lower Earnings Limit – since April 2026 SSP is earnings-linked below £154.05 a week, and a system carrying only an eligibility flag cannot calculate it.

3. Run and review

Each pay period you receive a payroll report for approval before anything is paid: gross to net per employee, employer National Insurance itemised with reliefs shown, Employment Allowance consumed to date and the month it will run out, auto-enrolment assessment and contributions, statutory payments with recovery and compensation calculated, employees approaching the Upper Earnings Limit, and variances explained. SSP is calculated on the correct basis for each employee, with the S.I. 2026/373 protected cohort flagged individually. Nothing is submitted, paid or filed until you approve it.

4. File and pay

The Full Payment Submission goes to HMRC on or before the contractual payment date, and the Employer Payment Summary by the 19th of the following tax month – including a nil EPS in a month with no payments, without which HMRC raises a specified charge. PAYE and National Insurance are paid by the 22nd electronically. We reconcile the software P32 against your Business Tax Account PAYE liabilities and payments screen every month rather than at year end, because that is where a duplicate submission or a dropped Employment Allowance claim actually surfaces. Year end: P60s by 31 May, P11Ds and the P11D(b) by 6 July with Class 1A by 22 July, and the final FPS flagged as the final submission for the tax year.

5. Stay current

The United Kingdom has more moving parts than any other market we run, and 2026 and 2027 are exceptional even by its standards. Rates and thresholds change on 6 April; the National Minimum Wage on 1 April, from the first pay reference period beginning on or after that date rather than from the day itself. On top of that, the Employment Rights Act 2025 is commencing in tranches – five separate dates in 2026 alone, and the unfair dismissal and fire-and-rehire changes on 1 January 2027. Mandatory payrolling of benefits begins 6 April 2027. We apply each change, re-verify the figures on this page, and brief you on what is coming. We run the neighbours the same way – see [payroll services in Ireland](https://topsourceworldwide.com/global-payroll/ireland/)
, the companion market for almost every UK operation, and [payroll services in the Netherlands](https://topsourceworldwide.com/global-payroll/netherlands/)
.

## Why TopSource for UK Payroll – more than a payroll bureau

TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.

We don’t hide fees or sneak price increases. We run UK payroll in-house and file under your own PAYE scheme reference rather than a bureau’s pooled scheme, so the same team that submits your FPS answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, PAYE, National Insurance and fees, and one live Portico view of the United Kingdom beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.

Still comparing the market? See how we stack up against the other [best payroll outsourcing companies in the UK](https://topsourceworldwide.com/insights/best-payroll-outsourcing-companies-uk/)
.

[Global Payroll](https://topsourceworldwide.com/global-payroll/)
[Get Started](https://topsourceworldwide.com/contact-us/)

## Other services Accelerating your growth in the United Kingdom and beyond

#### TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment.

### Global Employer of Record (EOR) services

With our Global EOR services, you can hire talent in any country without establishing a legal entity. We handle employment contracts, payroll, benefits, and compliance on your behalf, enabling fast, risk-free global expansion.

### Actionable HR Advisory

On demand access to our fractional and regional HR professionals who understand local laws, cultures, and best practices. Bespoke talent intelligence including salary, business and talent market benchmarking.

### Global entity management

Our global entity management team helps you establish and maintain your corporate entities worldwide. We ensure full compliance with local laws and regulations, streamline administrative processes, and minimize risk — so you can focus on growing your business.

### Accounting

We offer comprehensive accounting solutions tailored to meet your international needs. From bookkeeping and financial reporting to tax filings and audits, our services help you maintain transparency, accuracy, and compliance in every jurisdiction.

## Meet our experts for the United Kingdom

Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way.

[Our People](https://topsourceworldwide.com/our-people/)

## Beyond a payroll service **A globalization accelerator**

A payroll platform for your employees is just the beginning. We are constantly evaluating your entire organisation to identify compliance issues and ways to accelerate your global growth.

- [Payroll platform](#)
- [Audit](#)
- [Intelligence](#)
- [Advisory](#)

##### Payroll platform

###### Global payroll simplified

Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity.

##### Audit

###### Eliminate barriers to growth

Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals.

##### Intelligence

###### Build a data-driven talent strategy

Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits.

##### Advisory

###### Expert guidance that turns complexity into clarity.

Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion.

## UK payroll FAQs

### How much is employer National Insurance in the UK?

Employer National Insurance is 15% of earnings above £5,000 a year for 2026/27 – £96 a week or £417 a month – with no upper limit. The rate rose from 13.8% and the threshold fell from £9,100 on 6 April 2025 under the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025. Because there is no ceiling, the effective rate rises with salary rather than falling: about 10% of a £15,000 salary, 12.5% at £30,000, 13.5% at £50,000 and 14.5% at £150,000. Employees under 21, apprentices under 25 and Armed Forces veterans in their first civilian year attract a 0% employer rate up to £967 a week.

### What is the Secondary Threshold for 2026/27?

The Secondary Threshold is £5,000 a year, £417 a month or £96 a week, and employer National Insurance at 15% is charged on all earnings above it. It was cut from £9,100 on 6 April 2025 and it is frozen alongside the other National Insurance and income tax thresholds to 5 April 2031. The Primary Threshold at which employees start paying is different and higher, at £12,570, and the Lower Earnings Limit – which still governs eligibility for statutory maternity, paternity and adoption pay – rose to £129 a week, or £6,708 a year, for 2026/27.

### Who can claim the £10,500 Employment Allowance?

Any employer can claim the £10,500 Employment Allowance for 2026/27, because the £100,000 eligibility cap was removed with effect from 6 April 2025. The main exclusions are a company whose only employee liable for secondary Class 1 National Insurance is a sole director, employers doing more than half their work in the public sector unless they are a charity, and personal or domestic workers other than care and support workers. Connected companies and charity groups share a single £10,500 between them. The claim is made on the Employer Payment Summary and is applied against liability as it arises, so a mid-sized employer typically exhausts it within the first two months of the tax year.

### What is the SSP rate for 2026 and how did it change?

Statutory Sick Pay for 2026/27 is the lower of £123.25 a week or 80% of the employee’s average weekly earnings, payable from the first qualifying day of sickness with no earnings floor. Two structural changes commenced on 6 April 2026 under the Employment Rights Act 2025: the three waiting days were abolished and the Lower Earnings Limit qualifying condition was removed. The crossover between the two calculations is £154.05 a week – above that the flat rate applies, below it SSP is 80% of earnings. SSP is not recoverable from HMRC. Employees earning between £125 and £154.05 who were already receiving SSP before 6 April 2026 keep the flat rate under transitional protection.

### Can an employer reclaim statutory maternity pay?

Employers reclaim 92% of family-related statutory payments, or 100% plus 9% National Insurance compensation if they qualify for Small Employers’ Relief. Small Employers’ Relief applies where total gross Class 1 National Insurance – employer and employee combined – was £45,000 or less in the last complete tax year before the qualifying week. The compensation rate rose from 8.5% to 9% for 2026/27. The recovery is claimed on the Employer Payment Summary and can be funded in advance where there is insufficient PAYE to offset it. Statutory Sick Pay is not recoverable at all; the Percentage Threshold Scheme was abolished in 2014.

### Is payrolling benefits in kind mandatory from April 2026?

No. Mandatory payrolling of benefits in kind was announced for April 2026 and deferred by a year, so it now begins on 6 April 2027 and is phased. Phase one covers company cars, car fuel, vans, van fuel and employer-provided medical benefits; most other benefits follow from April 2028; employment-related loans and living accommodation remain voluntary permanently. For 2026/27 payrolling is still voluntary and the registration window closed on 5 April 2026, so an employer who did not register must report benefits on P11Ds and a P11D(b) by 6 July 2027, with Class 1A National Insurance at 15% payable by 22 July.

### Do we need a UK entity to run payroll in the United Kingdom?

A UK entity is not required to register a PAYE scheme, and HMRC will register one for a non-resident employer on request – there is no requirement for a UK establishment, a UK bank account or a UK-resident director. An employer with no UK presence is also not automatically required to operate PAYE at all. The exposure to watch is section 689 of the Income Tax (Earnings and Pensions) Act 2003, which can require a UK entity that is not the employer, but for whom the employee works, to operate PAYE on payments it does not make. Where the individual accounts for tax and employee National Insurance directly, a DPNI scheme is the appropriate vehicle. If you would rather not hold an entity at all, an [Employer of Record in the United Kingdom](https://topsourceworldwide.com/employer-of-record/united-kingdom/)
 engages the employee through an existing UK one.

### What is the National Minimum Wage from April 2026?

The National Living Wage for workers aged 21 and over is £12.71 an hour from 1 April 2026, up from £12.21. The 18 to 20 rate is £10.85, the 16 to 17 rate is £8.00, and the apprentice rate is £8.00 for apprentices under 19 or in the first year of an apprenticeship. The accommodation offset is £11.10 a day. The rates were set by the National Minimum Wage (Amendment) Regulations 2026 following Low Pay Commission recommendations, and they apply from the first pay reference period beginning on or after 1 April 2026 rather than from 1 April itself – which is a distinction that produces underpayments every year.

### When does the unfair dismissal qualifying period change to six months?

The qualifying period for ordinary unfair dismissal falls from two years to six months on 1 January 2027, and the cap on the compensatory award is abolished on the same date. It is not a day-one right – commentary from the Bill stage describing a day-one right with a statutory probationary period does not reflect what the Employment Rights Act 2025 enacted. Existing day-one protections against discrimination and automatically unfair dismissal are unchanged. The commencing instrument is S.I. 2026/559, the transitional rule turns on whether the effective date of termination falls before or after 1 January 2027, and the change applies in Great Britain only.

### How is statutory redundancy pay calculated in the UK?

Statutory redundancy pay is half a week’s pay for each year of service under age 22, one week’s pay for each year from 22 to 40, and one and a half weeks’ pay for each year from 41, up to a maximum of 20 years, after two years’ qualifying service. A week’s pay is capped at £751 from 6 April 2026, so the maximum statutory redundancy payment is £22,530. The limits were set by the Employment Rights (Increase of Limits) Order 2026. Statutory redundancy pay falls within the £30,000 termination payment exemption and is excluded from the Post-Employment Notice Pay calculation; payment in lieu of notice and accrued holiday are always fully taxable and National Insurable.

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[San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/global-payroll/san-marino/)

[Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/global-payroll/saudi-arabia/)

[Senegal Capital: Dakar Currency: West African CFA franc](https://topsourceworldwide.com/global-payroll/senegal/)

[Serbia Capital: Belgrade Currency: Serbian dinar](https://topsourceworldwide.com/global-payroll/serbia/)

[Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/global-payroll/seychelles/)

[Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/global-payroll/slovakia/)

[Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/global-payroll/slovenia/)

[Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/global-payroll/solomon-island/)

[South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/global-payroll/south-korea/)

[South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/global-payroll/south-sudan/)

[Sri Lanka Capital: Colombo Currency: Sri Lankan Rupee](https://topsourceworldwide.com/global-payroll/sri-lanka/)

[Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/global-payroll/sudan/)

[Sweden Capital: Stockholm Currency: Swedish krona](https://topsourceworldwide.com/global-payroll/sweden/)

[Taiwan Capital: Taiwan Currency: Dollar](https://topsourceworldwide.com/global-payroll/taiwan/)

[Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/global-payroll/thailand/)

[Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago dollar](https://topsourceworldwide.com/global-payroll/trinidad-tobago/)

[Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/global-payroll/tunisia/)

[Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/global-payroll/uganda/)

[US Virgin Island Capital: Charlotte Amalie Currency: Dollar](https://topsourceworldwide.com/global-payroll/us-virgin-island/)

[Venezuela Capital: Caracas Currency: Venezuelan bolívar](https://topsourceworldwide.com/global-payroll/venezuela/)

[Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/global-payroll/zambia/)

[Zimbabwe Capital: Harare Currency: Zimbabwean Dollar](https://topsourceworldwide.com/global-payroll/zimbabwe/)

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