2019/20 Tax Tables

Tax and NI Rates for the 2019/20 Tax Year
This is the TaxYearConfig data from our API used for the 2019/20 Tax Year.

Personal Allowance £12,500.00
Default Tax Code 1250L
Weekly SMP/SPP/SAP £148.68
Weekly SSP £94.25

UK PAYE Tax Brackets

Above threshold and up to £37,500.00 20%
From £37,501.00 to £150,000.00 40%
Above £150,000.00 45%

Scottish PAYE Tax Brackets

Above threshold and up to £2,049.00 19%
From £2,051.00 to £12,444.00 20%
From £12,446.00 to £30,930.00 21%
From £30,932.00 to £150,000.00 41%
Above £150,000.00 46%

Welsh PAYE Tax Brackets

Above threshold and up to £37,500.00 20%
From £37,501.00 to £150,000.00 40%
Above £150,000.00 45%

Class 1 National Insurance Thresholds

Weekly Monthly Annually
Lower Earnings Limit (LEL) £118.00 £512.00 £6,136.00
Primary Threshold (PT) £166.00 £719.00 £8,632.00
Secondary Threshold (ST) £166.00 £719.00 £8,632.00
Upper Secondary Threshold (under 21) (UST) £962.00 £4,167.00 £50,000.00
Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) £962.00 £4,167.00 £50,000.00
Upper Earnings Limit (UEL) £962.00 £4,167.00 £50,000.00

Class 1 National Insurance Rates

Letter Earnings at or above LEL up to and including PT Earnings above the PT up to and including UEL Balance of earnings above UEL
Employee Employer Employee Employer Employee Employer
A 0.0% 0.0% 12.0% 13.8% 2.0% 13.8%
B 0.0% 0.0% 5.85% 13.8% 2.0% 13.8%
C 0.0% 0.0% 0.0% 13.8% 0.0% 13.8%
H 0.0% 0.0% 12.0% 0.0% 2.0% 13.8%
J 0.0% 0.0% 2.0% 13.8% 2.0% 13.8%
M 0.0% 0.0% 12.0% 0.0% 2.0% 13.8%
X 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Z 0.0% 0.0% 2.0% 0.0% 2.0% 13.8%
Weekly Monthly Annually
Employee earnings threshold for Plan 1 £364.13 £1,577.92 £18,935.00
Employee earnings threshold for Plan 2 £494.71 £2,143.75 £25,725.00
Student Loan Deductions for Plan 1 9.00%
Student Loan Deductions for Plan 2 9.00%
Employee earnings threshold for PostGrad Loan £403.00 £1,750.00 £21,000.00
PostGrad Loan Deductions 6.00%
Age Hourly
Apprentices £3.90
Under 18 £4.35
18 to 20 £6.15
21 to 24 £7.70
25 and over £8.21

Other years: | 2017/18 Tax Tables | 2018/19 Tax Tables