England and Northern Ireland
PAYE tax rates and thresholds 2021 to 2022
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 £150,000
English and Northern Irish additional tax rate 45% on annual earnings above £150,000
Scotland
PAYE tax rates and thresholds 2021 to 2022
Employee personal allowance
£242 per week
£1,048 per month
£12,570 per year
Scottish starter tax rate 19% on annual earnings above the PAYE tax threshold and up to £2,097
Scottish basic tax rate 20% on annual earnings from £2,098 to £12,726
Scottish intermediate tax rate 21% on annual earnings from £12,727 to £31,092
Scottish higher tax rate 41% on annual earnings from £31,093 to £150,000
Scottish top tax rate 46% on annual earnings above £150,000
Wales
PAYE tax rates and thresholds 2021 to 2022
Employee personal allowance
£242 per week
£1,048 per month
£12,570 per year
Welsh basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,700
Welsh higher tax rate 40% on annual earnings from £37,701 to £150,000
Welsh additional tax rate 45% on annual earnings above £150,000
Emergency tax codes
The emergency tax codes from 6 April 2021 are:
1257L W1
1257L M1
1257L X
Class 1 National Insurance thresholds
You can only make National Insurance deductions on earnings above the lower earnings limit.
Class 1 National Insurance thresholds 2021 to 2022
Lower earnings limit
£120 per week
£520 per month
£6,240 per year
Primary threshold
£184 per week
£797 per month
£9,568 per year
Secondary threshold
£170 per week
£737 per month
£8,840 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
Upper earnings limit
£967 per week
£4,189 per month
£50,270 per year
National Minimum Wage
The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. 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 2021.
Category of worker Hourly rate
Aged 23 and above (national living wage rate) £8.91
Aged 21 to 22 inclusive £8.36
Aged 18 to 20 inclusive £6.56
Aged under 18 (but above compulsory school leaving age) £4.62
Apprentices aged under 19 £4.30
Apprentices aged 19 and over,
but in the first year of their apprenticeship £4.30
Allowance 2021 to 2022 rate
Employment allowance £4,000
